LeddarTech (LDTC) 20-F 26 Dec 24 2024 FY Annual report (foreign) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Sep. 30, 2024 shares
Document Information Line Items
Entity Registrant Name	LEDDARTECH HOLDINGS INC.
Document Type	20-F
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	30,204,676
Amendment Flag	false
Entity Central Index Key	0001981462
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Sep. 30, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Shell Company	false
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Registration Statement	false
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-41893
Entity Incorporation, State or Country Code	A8
Entity Address, Country	CA
Entity Address, Address Line One	4535, boulevard Wilfrid-Hamel
Entity Address, Address Line Two	Suite 240
Entity Address, State or Province	QC
Entity Address, Postal Zip Code	G1P 2J7
Entity Address, City or Town	Canada
Entity Interactive Data Current	Yes
Document Financial Statement Error Correction [Flag]	false
Document Accounting Standard	International Financial Reporting Standards
Auditor Location	Montréal, Québec
Auditor Name	Richter LLP
Auditor Firm ID	989
Business Contact
Document Information Line Items
Entity Address, Address Line One	4535, boulevard Wilfrid-Hamel
Entity Address, Address Line Two	Suite 240
Entity Address, State or Province	QC
Entity Address, Postal Zip Code	G1P 2J7
Entity Address, City or Town	Canada
City Area Code	(514)
Local Phone Number	605-6574
Contact Personnel Name	david
Contact Personnel Email Address	david.torralbo@leddartech.com
Common shares, without par value
Document Information Line Items
Trading Symbol	LDTC
Title of 12(b) Security	Common shares, without par value
Security Exchange Name	NASDAQ
Warrants to purchase common shares
Document Information Line Items
Trading Symbol	LDTCW
Title of 12(b) Security	Warrants to purchase common shares
Security Exchange Name	NASDAQ

Consolidated Statement of Finan

Consolidated Statement of Financial Position - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Current assets
Cash	$ 5,269,084	$ 5,056,040
Trade receivable and other receivables	1,489,402	3,689,475
Government assistance and R&D tax credit receivable	1,287,468	2,179,423
Inventories	467,344	1,246,946
Prepaid expenses	1,545,267	1,325,991
Total current assets	10,058,565	13,497,875
Property and equipment	1,336,604	2,071,457
Right-of-use assets	1,907,356	3,180,318
Intangible assets	5,569,683	45,838,108
Prepaid financing fees	55,014	264,523
Goodwill		7,318,126
Total non-current assets	8,868,657	58,672,532
Total assets	18,927,222	72,170,407
Current liabilities
Accounts payable and accrued liabilities	13,887,269	13,570,905
Provisions		878,144
Conversion option	6,008	737,974
Warrant liability	629,506
Bridge loans	9,913,619
Current portion of lease liabilities	663,920	722,675
Current portion of government grant liabilities	829,216	568,807
Total current liabilities	25,929,538	16,478,505
Long-term debt	79,306,811	47,725,583
Redeemable stock options		6,102,496
Lease liabilities	1,536,440	3,058,558
Government grant liabilities	789,127	899,489
Total non-current liabilities	81,632,378	57,786,126
Total liabilities	107,561,916	74,264,631
Shareholders’ deficiency
Capital stock	546,149,389	452,246,204
Reserve – warrants	2,682,111	670,703
Reserve – stock options	5,747,571	31,659,392
Other component of equity	955,863	2,869,188
Deficit	(644,169,628)	(480,333,695)
Equity (deficiency) attributable to owners of the capital stock of the parent	(88,634,694)	7,111,792
Non-controlling interests		(9,206,016)
Total shareholders’ deficiency	(88,634,694)	(2,094,224)
Total liabilities and shareholders’ deficiency	$ 18,927,222	$ 72,170,407

Consolidated Statement of Chang

Consolidated Statement of Changes in Shareholders’ Equity Deficiency - CAD ($)	Capital stock	Reserve – warrants	Reserve – stock options	Other component of equity	Deficit	Equity (deficiency) attributable to owners of the capital stock of the parent	Non- controlling interests	Total
Balance at Sep. 30, 2022	$ 433,689,768	$ 670,703	$ 28,708,766	$ 2,431,688	$ (432,341,598)	$ 33,159,327	$ (5,901,084)	$ 27,258,243
Statement [Line Items]
Shares issuance	18,556,436					18,556,436		18,556,436
Stock-based compensation			3,078,006	437,500		3,515,506		3,515,506
Vesting of Vayavision’s shares			(127,380)			(127,380)	127,380
Net loss and comprehensive loss					(47,992,097)	(47,992,097)	(3,432,312)	(51,424,409)
Balance at Sep. 30, 2023	452,246,204	670,703	31,659,392	2,869,188	(480,333,695)	7,111,792	(9,206,016)	(2,094,224)
Statement [Line Items]
Shares issuance	523,211			(2,087)			521,124	521,124
Shares issued upon exercise of PIPE warrants	2,059,081					2,059,081		2,059,081
Shares issued upon exercise of PIPE convertible options	458,696			957,950		1,416,646		1,416,646
Dividend in share	22,960,000				(22,960,000)
Business combination	65,372,812		117,246			65,490,058		65,490,058
Stock-based compensation		2,011,408	6,008,105	506,774		8,526,287		8,526,287
Financing fees – credit facilities modification		1,643,714				1,643,714		1,643,714
Warrants exercised	1,646,214	(1,643,714)				2,500		2,500
Options exercised	825,447		(377,780)	(944,274)	492,426	(4,181)		(4,181)
Closing of previous equity incentive plan			(31,659,392)		31,659,392
Net loss and comprehensive loss					(165,893,387)	(165,893,387)	(302,312)	(166,195,699)
Exercise of call option	57,724			(2,431,688)	(7,134,364)	(9,508,328)	9,508,328
Balance at Sep. 30, 2024	$ 546,149,389	$ 2,682,111	$ 5,747,571	$ 955,863	$ (644,169,628)	$ (88,634,694)		$ (88,634,694)

Consolidated Statements of Loss

Consolidated Statements of Loss and Comprehensive Loss	12 Months Ended
	Sep. 30, 2024 CAD ($) $ / shares shares	Sep. 30, 2023 CAD ($) $ / shares shares	Sep. 30, 2022 CAD ($) $ / shares shares
Revenue
Revenue	$ 477,812	$ 197,556	$ 633,850
Cost of sales			79,625
Gross profit	477,812	197,556	554,225
Operating expenses
Marketing and product management	4,012,238	4,097,931	3,280,864
Selling	2,795,060	3,126,324	3,976,733
General and administrative	17,927,408	18,990,598	15,548,293
Stock based compensation	1,715,512	2,436,974	4,272,673
Research and development costs (net of R&D tax credits of $176,857 in 2024, $225,609 in 2023 and $70,191 in 2022)	7,448,080	11,253,670	21,191,064
Listing expense	59,139,572
Restructuring costs	46,387	1,734,244
Transactions costs	2,407,977	3,506,630
Impairment loss related to goodwill and intangible assets	69,315,247		38,207,503
Total, operating expenses	164,807,481	45,146,371	86,477,130
Loss from operations	(164,329,669)	(44,948,815)	(85,922,905)
Other (income) costs
Grant revenue	(90,065)	(377,080)	(435,448)
Finance costs (income), net	3,063,252	(729,958)	(10,067,497)
Loss before income taxes from continuing operations	(167,302,856)	(43,841,777)	(75,419,960)
Income taxes	15,882
Net loss and comprehensive loss from continuing operations	(167,318,738)	(43,841,777)	(75,419,960)
Discontinued operations
Net income (loss) and comprehensive income (loss) from discontinued operations	1,123,039	(7,582,632)	2,001,215
Net loss and comprehensive loss	(166,195,699)	(51,424,409)	(73,418,745)
Attributable to:
Non-controlling interests	(302,312)	(3,432,312)	(4,099,897)
Equity holders of the parent	$ (165,893,387)	$ (47,992,097)	$ (69,318,848)
Earnings per share
Net loss per common share, basic (in Dollars per share) | $ / shares	$ (7.28)	$ (286.33)	$ (513.8)
Net loss per common share, diluted (in Dollars per share) | $ / shares	$ (7.28)	$ (286.33)	$ (513.8)
Weighted average common shares outstanding, basic (in Shares) | shares	22,774,782	167,610	134,913
Weighted average common shares outstanding, diluted (in Shares) | shares	22,774,782	167,610	134,913
Earnings per shares for continuing operations
Net loss from continued operations per common share, basic (in Dollars per share) | $ / shares	$ (7.33)	$ (241.09)	$ (528.64)
Net loss from continued operations per common share, diluted (in Dollars per share) | $ / shares	$ (7.33)	$ (241.09)	$ (528.64)
Weighted average common shares outstanding, basic (in Shares) | shares	22,774,782	167,610	134,913
Weighted average common shares outstanding, diluted (in Shares) | shares	22,774,782	167,610	134,913
Products [Member]
Revenue
Revenue			$ 52,144
Services [Member]
Revenue
Revenue	477,812	186,655	504,600
Others [Member]
Revenue
Revenue		$ 10,901	$ 77,106

Consolidated Statements of Lo_2

Consolidated Statements of Loss and Comprehensive Loss (Parentheticals) - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Statement [Line Items]
Research and development costs, Net of R&D tax credits	$ 176,857	$ 225,609	$ 70,191

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net loss from continuing operations	$ (167,318,738)	$ (43,841,777)	$ (75,419,960)
Net income (loss) from discontinued operations	1,123,039	(7,582,632)	2,001,215
Net loss	(166,195,699)	(51,424,409)	(73,418,745)
Adjustments to reconcile net loss to net cash flows:
Write-down of inventories	1,078,324	2,299,866	19,859
Write-down of intangibles assets	3,720,042
Loss (gain) on disposal of property and equipment	(81,326)
Depreciation of property and equipment	783,081	1,274,597	1,448,867
Depreciation of right-of-use assets	515,558	581,936	610,941
Amortization of intangible assets	257,932	286,494	257,064
Impairment loss related to goodwill and intangible assets	65,542,621	5,791,439	38,207,503
Finance costs, net	1,929,100	(986,824)	(7,376,716)
Listing expense	59,139,572
Transaction costs	431,458	437,500
Stock-based compensation	1,715,512	2,436,974	4,590,336
Redeemable stock options			(317,663)
Gain on lease liability cancellation	(204,146)	(78,607)
Loss on bridge loan	1,201,380
Loss on conversion option	366,957
Gain on government grant liability	(86,305)
Foreign exchange loss (gain)	(14,934)	308,854	(1,756,535)
Total adjustments to reconcile net loss to net cash flows	(29,900,873)	(39,072,180)	(37,735,089)
Net change in non-cash working capital items	(10,989,247)	2,421,056	(391,808)
Net cash flows related to operating activities	(40,890,120)	(36,651,124)	(38,126,897)
Investing activities
Additions to property and equipment	(504,320)	(188,775)	(2,173,529)
Disposal of property and equipment	81,326	45,000
Additions to intangible assets	(12,976,529)	(12,356,950)	(10,853,759)
Grants received related to intangible assets and property and equipment	13,713	268,460	986,295
R&D tax credit received	1,522,306	836,171
Finance income received	334,751	223,594	40,251
Net cash flows related to investing activities	(11,528,753)	(11,172,500)	(12,000,742)
Financing activities
Debt issuance	29,463,494	29,406,425
Cash acquired from a reverse asset acquisition	19,750,572
Other loan settlement/reimbursed		(134,189)	(768,850)
Interest paid on credit facility and other loan	(3,477,751)	(4,773,512)	(3,620,539)
Exercise of warrants	337	7,992
Debt issuance costs	(233,737)	(2,119,392)
Bridge loans issuance proceed	8,234,464	6,250,000
Bridge loans settlement		(6,250,000)
Issuance and modification costs of convertible loans			(124,717)
Exercise of stock options	(4,181)		9,221
Share issuance proceed	10,849		85,236,002
Share issuance cost			(6,094,621)
Government grant liability issuance			178,857
Repayment principal amount of lease liabilities	(971,677)	(687,150)	(316,472)
Interest paid on lease liability	(300,424)	(451,894)	(551,291)
Net cash flows related to financing activities	52,471,946	21,248,280	73,947,590
Effect of foreign exchange on cash	159,971	(394,515)	2,005,632
Net increase (decrease) in cash	213,044	(26,969,859)	25,825,583
Cash, beginning of year	5,056,040	32,025,899	6,200,316
Cash, end of year	$ 5,269,084	$ 5,056,040	$ 32,025,899

Reporting Entity, Nature of Ope

Reporting Entity, Nature of Operations and Going Concern Uncertainty	12 Months Ended
	Sep. 30, 2024
Reporting Entity, Nature of Operations and Going Concern Uncertainty [Abstract]
Reporting entity, nature of operations and going concern uncertainty	1. Reporting entity, nature of operations and going concern uncertainty Reporting entity On June 12, 2023, LeddarTech Holdings Inc., a company incorporated under the laws of Canada entered into the Business Combination Agreement, as amended on September 25, 2023 (the “BCA”), by and among LeddarTech Holdings Inc., Prospector Capital Corp., a Cayman Islands exempted company (“Prospector”), and LeddarTech Inc., a corporation existing under the laws of Canada. Unless otherwise indicated and unless the context otherwise requires, “LeddarTech” or “the Company”, at all times prior to consummation of the Business Combination, refers to LeddarTech Inc. and its consolidated subsidiaries, and at all times following consummation of the Business Combination, refers to LeddarTech Holdings Inc. and its consolidated subsidiaries. Refer to Note 4, Acquisition of Prospector Capital Corp., for additional information on the amalgamation of the Company on December 21, 2023. These consolidated financial statements are comprised of the accounts of LeddarTech and its wholly owned subsidiaries and the prior period amounts are those of LeddarTech, which continued as the operating entity under the same name following the amalgamation. The Company’s subsidiaries are as follows: Name of subsidiary Place of Proportion of ownership September 30, September 30, LeddarTech USA Inc U.S. 100% 100% LeddarTech (Shenzhen) Sensing Technology Co., Ltd China 100% 100% Vayavision Sensing, Ltd. (“Vayavision”) (1) Israel 100% 60% LeddarTech Germany GmbH Germany 100% 100% (1) As of November 1, 2023, the Company exercised its call option to acquire its remaining participation in Vayavision (Note 18). The Company’s head office is located at 240-4535, boul. Wilfrid-Hamel, Québec City, Québec, G1P 2J7, Canada. Nature of operations The Company deliver high-performance AI automotive software that enables the market to deploy ADAS features. The Company operates under one operating segment. Going concern uncertainty These consolidated financial statements were prepared on a going concern basis, which presumes the Company will continue its operations for the foreseeable future and will be able to realize its assets and discharge its liabilities in the normal course of operations. In its assessment to determine if the going concern assumption is appropriate, management considers all data available regarding the future for at least, without limiting to, the next twelve months from the date of the consolidated financial statements. The Company has an accumulated deficit of $644,169,628 as at September 30 2024, and, for the year ended September 30, 2024, incurred a net loss of $166,195,699 and net cash outflows related to operating and investing activities amounting to $40,890,120 and $11,528,753 respectively. As at September 30, 2024, the Company had a cash balance of $5,269,084 and an outstanding credit facility of $30,000,000 with a maturity date of January 31, 2026. Based on cash flow projections, the Company does not expect to have sufficient cash resources in the coming twelve months from the date of these consolidated financial statements, to develop its technology, to fund its operations and to comply with its credit facility covenants as renewed. The ability of the Company to fulfill its obligations and finance its future activities depends on its ability to raise capital and the continuous support of its creditors. The Company has historically been successful in raising capital through issuances of equity and debt and refinancing its credit facilities (refer to Notes 15 and 18). Consequently, the Company believes its effort to raise sufficient funds to support its activities will be successful. However, there can be no certainty as to the ability of the Company to achieve successful outcomes to these matters. This indicates the existence of a material uncertainty that raises substantial doubt about the ability of the Company to continue as a going concern. The accompanying consolidated financial statements do not purport to give effect to adjustments, if any, to the amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern and be required to realize its assets and liquidate its liabilities in other than normal course of business. These consolidated financial statements were approved for issuance by the Board of Directors of the Company on December 17th, 2024.

Summary of Accounting Policies

Summary of Accounting Policies	12 Months Ended
	Sep. 30, 2024
Summary of Accounting Policies [Abstract]
Summary of accounting policies	2. Summary of accounting policies Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”). Basis of presentation The consolidated financial statements are prepared on a historical cost basis, except for some financial instruments and Stock-based payment transactions, which are measured at fair value. Basis of consolidation These consolidated financial statements include the accounts of the Company and those of its subsidiaries (refer to note 1). The Company consolidates investees when, based on the evaluation of the substance of the relationship with the Company, it concludes that it controls the investees. The Company controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee, has power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), and has the ability to affect those returns through its power over the investee. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Company’s accounting policies. All intercompany balances and transactions are eliminated upon consolidation. When a subsidiary is not wholly owned, the Company recognizes the non-controlling interests’ (“NCI”) share of the net assets and results of operations in the subsidiary. A change in ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction. Segments The Company operates as one operating and reportable segment. The Company’s Chief Operating Decision Maker is its Chief Executive Officer, who reviews financial information presented on a consolidated basis for purposes of making operating decisions, assessing financial performance and allocating resources. Revenue by location is disclosed in Note 7. Foreign currency translation a) Functional and presentation currency These consolidated financial statements are presented in Canadian dollars, which is also the Company’s functional currency. The Company determines the functional currency of each foreign operation and items included in the financial statements of each foreign operation are measured using that functional currency. The Canadian dollar is the functional currency of all foreign operations. b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the transaction date. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at the year-end exchange rates of monetary assets and liabilities denominated in currencies other than the functional currency are reflected in the consolidated statement of loss. Financial instruments a) Recognition and derecognition Financial instruments are recognized in the consolidated statement of financial position when the Company becomes a party to the contractual obligations of the instrument. On initial recognition, financial instruments are recognized at their fair value, and in the case of financial liabilities not at fair value through profit or loss (“FVTPL”), net of transaction costs that are directly attributable to the issue of such financial liabilities. Financial assets are subsequently derecognized when payment is received in cash or other financial assets or if the debtor is discharged of its liability. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When the terms of the liability are substantially modified, such modification is treated as a debt extinguishment and results in the derecognition of the original liability and the recognition of a new liability at fair value. The difference in the respective carrying amounts is recognized in the consolidated statement of loss. If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or fees incurred are recognized as part of the gain or loss on the extinguishment. If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability. b) Classification Subsequent to initial recognition, financial instruments are measured according to the category to which they are classified. Financial instruments are classified and measured at amortized cost, or classified at FVTPL or designated at FVTPL, in which case they are subsequently measured at fair value. The classification of financial assets and liabilities is driven by the Company’s business model for managing the assets or liabilities and their contractual cash flow characteristics. Financial assets that are held to collect contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Financial liabilities are measured at amortized cost, unless the Company has opted to measure them at FVTPL. The Company classifies cash and trade receivable, and other receivables (excluding commodity taxes receivable) as financial assets measured at amortized cost and accounts payable and accrued liabilities (excluding deferred revenue), term loan, credit facility (after modification as disclosed in note 24 (3)), convertible loan, non-convertible bridge loan, convertible bridge loan, other loan and the government grant liabilities as financial liabilities measured at amortized cost. The Company has designated its credit facility (until modification) and its convertible loans, which contain embedded derivatives, as financial liabilities at FVTPL except that fair value changes due to credit risk are recorded in other comprehensive income (loss). The Company has elected to not disaggregate the interest accrued on the convertible loans from the change in fair value that is presented in the consolidated statement of loss as an unrealized loss (gain) on the revaluation of the convertible loans included in finance costs, net (Note 24). c) Hybrid financial instruments and derivatives Hybrid financial instruments issued by the Company comprise PIPE Convertible loan and Convertible Bridge Loan that can be converted into a variable number of shares. A hybrid instrument contains both an embedded derivative and a host contract. If the embedded derivative is not closely related to the host it must be separated from the host contract and recorded at fair value, with any changes in fair value recognized in profit or loss. The entire hybrid instrument may also be designated as FVTPL on initial recognition and measured at fair value through profit or loss. Warrants and conversion options disclosed in Note 16 meet the definition of a derivative. Warrants and conversion options accounted for separately from the underlying convertible notes that are liability classified are initially and subsequently measured at fair value, and changes therein are accounted for through profit or loss. The Company elected to designate the Convertible Bridge Loan at fair value. d) Impairment of financial instruments The expected credit losses associated with debt instruments carried at amortized cost is assessed on a forward-looking basis. For trade accounts receivable, the Company applies a simplified approach in calculating expected credit losses and does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime expected credit losses at each reporting date. Contingent consideration Contingent consideration payable, resulting from business combinations, is valued at fair value at the acquisition date as part of the business combination. When the contingent consideration payable meets the definition of a financial liability, it is subsequently remeasured to fair value at each reporting date. The contingent consideration payable resulting from a business combination is classified as a non-derivative financial liability when the Company is or may be obliged to deliver a variable number of the Company’s common shares. As such, it is subsequently remeasured to fair value at each reporting date and the change in fair value (including the change to the Company’s own credit risk) is presented in the consolidated statement of loss and comprehensive loss as an unrealized loss (gain) on revaluation of instruments carried at fair value included in finance costs, net (Note 24). Inventories Raw materials and finished goods are recorded at the lower of cost and net realizable value. Cost is determined using the first-in, first-out method. The cost of finished goods includes the cost of direct materials and labour, and a proportion of manufacturing overhead costs based on normal operating capacity. The net realizable value is defined as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventories are written down to net realizable value when the cost of inventories is estimated to be unrecoverable due to obsolescence, damage or declining selling prices. If a decline in the price of raw materials indicates that the cost of the finished goods exceeds net realizable value, the raw materials are written down to the replacement cost of the materials, which is the best available measure of the net realizable value. When circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in selling prices, the amount of the previously recorded write-down is reversed, without exceeding original cost. Property and equipment Property and equipment are initially recorded at cost and subsequently measured at cost, less accumulated depreciation and impairment. Depreciation is calculated using the straight-line method over the assets’ estimated useful lives as follows: Computer equipment 3 years Office furniture and equipment 5 years R&D equipment and tools 5 years Stands and moulds 4 and 10 years Leasehold improvements Term of lease Vehicles 5 years Estimated useful life and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The depreciation of property and equipment is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the property and equipment or capitalized as development costs. Leases The Company assesses at contract inception whether a contract is, or contains, a lease; that is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes right-of-use assets at the commencement date of the lease. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized and any initial direct costs. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term, including renewal options the Company is reasonably certain to exercise, and the estimated useful lives of the assets as follows: Office premises 3 to 15 years Other equipment 3 to 5 years The depreciation of right-of-use assets is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the right-of-use asset or capitalized as development costs. At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term, which includes the net present value of fixed payments and the value of any options to extend a lease where the Company is reasonably certain to do so. In calculating the present value of lease payments, the Company uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. Lease payments on short-term leases with lease terms of less than 12 months or low-value leases are accounted for as expenses on a straight-line basis in the consolidated statement of loss. Variable lease payments that do not depend on an index or a rate are recognized as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs. Business combinations and goodwill Business combinations are accounted for using the acquisition method. Acquisition-related costs are expensed as incurred. The Company determines that it has acquired a business when the acquired set of activities and assets include at least an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Company acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interests (“NCI”) over the fair value of net identifiable assets acquired and liabilities assumed). Subsequently, goodwill is measured at cost less any accumulated impairment losses. Intangible assets Intangible assets consist of patents, licenses, software, others and development costs with finite useful lives. Intangible assets are initially recorded at cost and subsequently measured at cost, less accumulated amortization and impairment. In regard to patents, costs are capitalized during the application period and are being amortized from the grant date over the residual life of the patent, which does not exceed 20 years from the application date. Amortization is calculated using the straight-line method over the assets’ estimated useful lives as follows: Patents Life of the patent Licenses 10 and 18 years Software 3 years Others 10 years Development costs Period of expected future sales from the related project (1) 1 Amortization of the asset begins when development is completed, and the asset is available for use. Estimated useful life and the amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The amortization expense on intangible assets with finite useful lives is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the intangible assets or capitalized as development costs. Borrowing costs directly attributable to the acquisition, construction or production of an asset that take a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset. Developments costs related to the Company’s projects to develop and enhance the technology and capabilities of autonomous driving applications and advanced driver assistance systems (“ADAS”) are considered to be qualified assets eligible for borrowing costs capitalization. Borrowing costs consist of interest expense calculated using the effective interest method (this includes the effective interest on term loans and other debts including an implicit interest on convertible loans and credit facilities at FVTPL), interest on lease liabilities and other issuance costs that are incurred in connection with the borrowing of funds. Borrowing costs do not include gain or loss on revaluation of instruments carried at fair value. When the Company borrows funds specifically to obtain a particular qualifying asset, the borrowing costs that are directly related to that qualifying asset during the period are capitalized. When the Company borrows funds generally and uses them for the purpose of obtaining a qualifying asset, the Company determines the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on that asset. Expenditure on qualifying assets includes only the expenditure resulting in the payment of cash, the transfer of other assets or the assumption of interest-bearing liabilities. The capitalization rate is the weighted average of the borrowing costs applicable to all borrowings of the entity that are outstanding during the period. However, the Company excludes from this calculation borrowing costs applicable to borrowings made specifically for the purpose of obtaining a qualifying asset until substantially all the activities necessary to prepare that asset for its intended use or sale are complete. The amount of borrowing costs capitalized during a year shall not exceed the amount of borrowing costs incurred during that year. Research and development costs Research costs are expensed as incurred. Development costs on an individual project are recognized as an intangible asset when the Company can demonstrate: ● The technical feasibility of completing the intangible asset so that the asset will be available for use or sale; ● Its intention to complete the asset and its ability and intention to use or sell the asset; ● How the asset will generate future economic benefits; ● The availability of resources to complete the project; and ● The ability to measure the expenditure reliably during development. Impairment of non-financial assets For the purposes of assessing impairment, assets are grouped in cash-generating units (“CGUs”), which represent the lowest levels for which there are separately identifiable cash inflows generated by those assets. Property and equipment, intangible assets, goodwill and right-of-use assets are tested for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. In addition, development costs that are not yet available for use and goodwill are tested for impairment annually, regardless of the presence of indicators of impairment. In the case of indicators of impairment, or when a required annual test is performed, the asset’s recoverable amount is calculated to establish the amount of impairment loss, if any. If it is not possible to determine the recoverable amount for an individual asset, the recoverable amount of the asset’s CGU is then determined. The recoverable amount is the higher of an asset or CGU’s fair value less cost of disposal and value in use. Fair value less costs of disposal represent the amount an entity could obtain at the valuation date from the asset’s disposal in an arm’s length transaction between knowledgeable, willing parties, after deducting the costs of disposal. Value in use is the present value of estimated future cash flows discounted at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the asset for which estimated future cash flows were not adjusted. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired. An impairment loss is recognized in the amount by which the carrying amount of an asset or CGU exceeds its recoverable amount. When the recoverable amount of a CGU to which goodwill has been allocated is lower than the CGU’s carrying amount, the related goodwill is first impaired. Any excess amount of impairment is recognized and attributed to assets in the CGU, prorated to the carrying amount of each asset in the CGU. In allocating an impairment loss, the Company shall not reduce the carrying amount of an asset below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The Company evaluates impairment losses for potential reversals when events or circumstances require such considerations, except for goodwill. Government grants and Research and development (“R&D”) tax credits Government grants and Research and development (“R&D”) tax credits are recognized when there is reasonable assurance that the grant will be received, and all attached conditions will be complied and will continue to comply with all the conditions related to such assistance. The Company recognizes the grants as other income or as a reduction of capital expenditures in the period that the related expenses or expenditures are incurred. Provisions Provisions are recognized when the Company has a present obligation (legal or constructive) 1) as a result of a past event; 2) when it is more probable than not that an outflow of resources embodying economic benefits will be required to settle the obligation; and 3) when a reliable estimate can be made of the amount of the obligation. The expense relating to any provision is accounted for in the consolidated statements of loss. If the known expected settlement date exceeds twelve months from the date of recognition, provisions are discounted using a current pre-tax interest rate that reflects the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as a financial expense. Provisions are reviewed periodically and adjusted as appropriate. The provisions are related to onerous contracts. These represent firm customer purchase orders in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs are the cost of fulfilling the contracts. Government grant liabilities Government grants that include a reimbursement clause based on the Company sales of a specific program are accounted for as a financial liability. At initial recognition, the government grant is estimated at the present value of all future cash disbursements. After the initial recognition, the government grant is measured at amortized cost using the effective interest method. Assumptions underlying expected sales are reviewed annually and are used to derive expected repayment schedules. When the expected repayment schedule changes, the Company recalculates the carrying value of the government grant liability using the original effective interest rate, with the corresponding gain or loss accounted for in financial expenses. Capital stock The Company classifies a financial instrument, or its component part, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. In order to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if: a) the instrument includes no contractual obligation to deliver cash or another financial asset to another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the Company and b) if the instrument will or may be settled in the Company’s own equity instruments, it is i) a non-derivative that includes no contractual obligation for the Company to deliver a variable number of its own equity instruments, or ii) a derivative that will be settled only by the Company exchanging a fixed amount of cash or another financial asset for a fixed number of its own equity instruments. The Company determined that its preferred shares containing conversion features as a whole are a non-derivative instrument. Stock-based compensation For equity-settled Stock-based payment transactions with parties other than employees, the Company measures the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably. For transaction with parties other than employees, there is a rebuttable presumption that the fair value of the goods or services received can be estimated reliably. If the Company cannot estimate reliably the fair value of the goods or services received, the Company measures their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted. Any transactions costs incurred are expensed in the consolidated statements of loss. The Company also offers equity-settled and cash-settled Stock-based compensation plans to its employees and directors, under which the Company receives services as consideration for equity instruments of the Company. The Company accounts for all forms of stock-based compensation using the fair value-based method. a) Equity-settled compensation The fair value of stock options is determined at the date of the grant using the Black-Scholes option pricing model. Where granted stock options vest in instalments over the vesting period (defined as graded vesting), the Company treats each instalment as a separate stock option grant. The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest. The expense in the consolidated statement of loss for a period represents the movement in cumulative expense recognized at the beginning and end of that period and is credited to “Reserve – stock options.” No expense is recognized for awards that do not ultimately vest because non-market performance and/or service conditions have not been met. Any consideration received by the Company in connection with the exercise of stock options is credited to “Capital stock.” Upon issuance of the shares, amounts recognized in “Reserve – stock options” are transferred to “Capital stock.” b) Cash-settled compensation A liability is recognized for the fair value of cash-settled transactions. The fair value is measured initially and at each reporting date up to and including the settlement date, with changes in fair value recognized in the consolidated statement of loss to the extent the employees have rendered service to date. Defined contribution pension plans The Company offers a defined contribution pension plan to its Canadian employees. The Company pays an annual contribution amounting to 3% of employee eligible salary on a civil year basis and has no legal or constructive obligation to pay further amounts. As a result, no related liability appears on the consolidated statement of financial position, except for the expense recognized for contributions due but not yet paid at the end of the reporting period. Contributions paid and payable to the defined contribution plan are expensed as incurred. The Company’s contribution related to the defined contribution plan for the year ended September 30, 2024, amounted to $212,630 ($283,545 in 2023, $400,658 in 2022), a portion of which was capitalized as intangible assets. Additionally, the Company offers a defined contribution pension plan to employees of its Israeli subsidiary, which complies with the local laws in that country. The Company pays an annual contribution amounting to 8.33% of the employee eligible salary towards the severance pay component. The Company pays an annual contribution amounting to 6.5% of the employee eligible salary towards the pension component. The Company’s contribution related to the Israeli subsidiary defined contribution plan for the year ended September 30, 2024, amounted to $1,007,696 ($1,057,881 in 2023, $1,101,890 in 2022), a portion of which was capitalized as intangible assets. Revenue recognition Revenue from contracts with customers is recognized for each performance obligation, either over a period of time or at a point of time, depending on which method reflects the transfer of controls of the services underlying the particular performance obligation to the customer. Revenue from sales of products in the consolidated statement of loss is recognized at the point in time when the Company has transferred control of the products to the buyer, which is generally on delivery of the product. The Company generally has a right to payment at the time of delivery, which is the same time that the Company has satisfied its performance obligation under the arrangement, as such a receivable is recognized as the consideration is unconditional and only the passage of time is required before the payment is due. The Company recognizes revenue from sales of services over time because the customer simultaneously receives and consumes the benefits provided to them. The Company uses an input method in measuring progress of the services because there is a direct relationship between the Company’s effort (i.e., based on the labour hours incurred) and the transfer of service to the customer. The Company recognizes revenue on the basis of the labour hours expended relative to the total expected labour hours to complete the service. Consideration received from customers for which the Company has an obligation to transfer products or services is recorded as a deferred revenue. Income taxes a) Current income taxes Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the consolidated statement of loss and comprehensive loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. b) Deferred income taxes The Company accounts for deferred income taxes using the liability method. Under this method, deferred income tax assets and liabilities are determined based on deductible or taxable temporary differences between the carrying amounts and tax bases of the assets and liabilities, using enacted or substantively enacted income tax rates expected to be in effect for the year in which differences are expected to reverse. Deferred income tax assets are recorded only to the extent that it is probable that they will be recovered. Fair value measurement The fair value of a financial instrument is equal to the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as at the measurement date. Fair value is based on the presumption that the transaction takes place in the principal market for the asset or liability. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. Fair value requires the use of valuation techniques and assumptions. Fair value amounts disclosed in these consolidated financial statements represent the Company’s estimate of the price at which a financial instrument could be sold or transferred between market participants. They are point-in-time estimates that may change in subsequent reporting periods due to market conditions. All assets and liabilities for which fair value is measured in the consolidated financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level

Significant Accounting Judgment

Significant Accounting Judgments, Estimates and Assumptions	12 Months Ended
	Sep. 30, 2024
Significant Accounting Judgments, Estimates and Assumptions [Abstract]
Significant accounting judgments, estimates and assumptions	3. Significant accounting judgments, estimates and assumptions The preparation of consolidated financial statements requires management to make judgments, estimates and assumptions that affect the amounts of revenue, expenses, assets and liabilities and the accompanying disclosures. Uncertainty about these assumptions and estimates could result in outcomes that require a material adjustment to the carrying amount of assets or liabilities affected in future periods. These estimates and assumptions also affect the disclosure of contingencies at the date of the consolidated financial statements and the reported amounts of revenue and expenses during the year. Judgments Development costs The Company capitalizes costs for product development projects. Initial capitalization of costs is based on management’s judgment that the Company can demonstrate the existence of a market for the product developed and that it will have the technical and financial capacity to complete the project until commercialization. Discontinued operations In September 2024, Company ceased its Modules operations. The timing at which the criteria of IFRS 5, Non-current assets held for sale and discontinued operations, were met is based on management’s judgment. Estimates and assumptions Government grant liabilities The Company has government grants that include reimbursement clauses based on the sales of a specific program. In order to account for the present value under the effective interest method, or upon initial recognition, management must estimate the future sales over the expected duration of reimbursement. These forecasts are used to determine the expected repayment schedule. Refer to Note 17. Stock-based payments The Company initially measures at fair value the cost of equity-settled transactions using the Black-Scholes model. Transactions of the year include equity-settled transactions with employees and management under the equity incentive plan (Note 19) and the issuance of Non-Voting Special Shares and Earnout Non-Voting Special Shares as part of the BCA (Note 4 and 18). Estimating fair value requires determining the most appropriate inputs to the valuation model including the expected life of the share option, volatility and the fair value of the shares of the Company at the grant date. Recoverable amount of a group of assets or a CGU When an impairment test is performed on an asset or a CGU, management estimates the recoverable amount of the asset or CGU based on its fair value less costs of disposal or its value in use. These estimates are based on valuation models requiring the use of a number of assumptions such as forecasts of future cash flows, pre-tax discount rate (WACC). These assumptions have a significant impact on the results of impairment tests and on the impairment charge, as the case may be, recorded in the consolidated statement of loss. Refer to Note 6. Significant estimates for debt, including bifurcation The Company holds certain financial instruments, including the convertible loan and the credit facility, which requires management to make significant estimates and assumptions that affect the reported amounts in the consolidated financial statements. The following provides information about the key estimates associated with the valuation of debt instruments, specifically those that involve bifurcation. i. Bifurcation of debt instruments: The Company has debt instruments with embedded features that may require bifurcation for accounting purposes. Bifurcation separates the host contract and the embedded features to be accounted for separately. The valuation of the embedded features, such as conversion options or detachable warrants, is a significant estimate that involves subjective judgment and market-based assumptions. ii. Valuation methodology: The fair value of the bifurcated embedded features is determined using a combination of valuation techniques, including option pricing models and market-based observable inputs. Significant inputs to the valuation model include, but are not limited to, the expected term of the embedded feature, volatility, risk-free interest rates, and credit spreads. iii. Assumptions and uncertainties: Company’s estimates of fair value involve inherent uncertainties due to the subjective nature of certain inputs. Changes in assumptions related to volatility, credit spreads, or other market conditions could materially impact the fair value measurement. Additionally, the Company considers the possibility of changes in the terms of the debt instrument that may trigger reassessment of the bifurcation. The Company measured its convertible loans and the credit facility, including embedded derivatives, up to November 1, 2021, at fair value with any changes in fair value recognized in the consolidated statement of loss (except that fair value changes due to credit risk are recorded in other comprehensive income (loss), if any). The fair value determination was estimated using the expected value method, which is the sum of probability weighted amounts discounted in a range of possible outcome. Refer to Note 15 for disclosures relating to the convertible notes and credit facility. Term loan The Company initially measured its term loan at fair value using a discounted cash flow model including the estimate of the market rate of interest specific to the borrowing. Contingent consideration payable The Company measured the contingent consideration payable at fair value with any changes in fair value recognized in the consolidated statement of loss (including the fair value changes due to credit risk, if any) up until the settlement of the contingent consideration payable on issuance of the common shares. The fair value was determined based on the number of common shares that the Company expected to issue based on specific conditions multiplied by the fair value of the Company’s common shares. Refer to 24 for gain on revaluation of contingent consideration for year ended September 30, 2022.

Acquisition of Prospector Capit

Acquisition of Prospector Capital Corp	12 Months Ended
	Sep. 30, 2024
Acquisition of Prospector Capital Corp [Abstract]
Acquisition of Prospector Capital Corp	4. Acquisition of Prospector Capital Corp. On December 21, 2023, the Company completed a plan of arrangement pursuant to a BCA with Prospector and LeddarTech Holdings Inc. Pursuant to the plan of arrangement and BCA, Prospector amalgamated with LeddarTech Holdings Inc., a wholly owned subsidiary of the Company which was incorporated for the purpose of effecting the business combination, to form “Amalco”. Also pursuant to the plan of arrangement, after the preferred shares of LeddarTech converted into common shares of LeddarTech, Amalco acquired all of the issued and outstanding common shares of LeddarTech from LeddarTech’s shareholders in exchange for common shares of Amalco, and LeddarTech and Amalco amalgamated. The Transactions are accounted for as a reverse asset acquisition in accordance with IFRS 2, Stock-based Payment (“IFRS 2”) since Prospector does not meet the definition of a business in accordance with IFRS 3, Business Combinations (“IFRS 3”). On closing, the Company accounted for the fair value of the common shares issued to Prospector shareholders at the market price of Prospector’s publicly traded common shares on December 21, 2023. The fair value of the Class A Non-Voting Special Shares was determined using an option pricing model that considers the vesting terms of the instruments issued, which are subject to a seven-year vesting pursuant to which such Class A Non-Voting Special Shares will vest and convert into common shares, in equal thirds upon the volume weighted average price of the common shares exceeding US$12.00, US$14.00 and US$16.00, respectively, for any 20 trading days within any consecutive 30 trading day period commencing at least 150 days following the closing. As part of the amalgamation, the Company acquired cash, accounts payable and accrued liabilities and warrant liabilities. The difference between the fair value of the consideration paid over the fair value of the identifiable net assets of Prospector represents a service for the listing of the Company and is recognized as a listing expense in the consolidated statement of loss and comprehensive loss. The following table reconciles the fair value of elements of the Transactions: $ Fair value of consideration transferred 8,770,930 common shares 55,257,187 2,031,250 Class A Non-Voting Special Shares 10,115,625 65,372,812 Fair value of assets acquired, and liabilities assumed Cash 19,477,645 Accounts payable and accrued liabilities (11,497,830 ) Warrant liability 1 (1,746,575 ) Net asset acquired 6,233,240 Listing expense 59,139,572 1 Warrant liability includes Public Warrants, Private Warrants and Vesting Sponsor Warrants. See Note 16 for additional information. As at September 30, 2024, total transaction costs of $2,407,977 in connection with the Transaction were expensed as incurred in the consolidated statements of loss and comprehensive loss.

Restructuring Costs

Restructuring Costs	12 Months Ended
	Sep. 30, 2024
Restructuring Costs [Abstract]
Restructuring costs	5. Restructuring costs In 2023, LeddarTech announced restructuring initiatives driven by a change in the focus of the Company’s operations, now focused on services and products targeted at the ADAS and AD markets. These initiatives, consisting of the reduction of the workforce, have mostly been completed over the fiscal year ending September 30, 2023. In 2024, restructuring costs of $46,387 were incurred and paid.

Impairment of Goodwill and Inta

Impairment of Goodwill and Intangible Assets	12 Months Ended
	Sep. 30, 2024
Impairment of Goodwill and Intangible Assets [Abstract]
Impairment of goodwill and intangible assets	6. Impairment of goodwill and intangible assets In the fourth quarter of 2024, the Company conducted two impairment tests: one on certain specific assets and one on its CGU. These tests considered the assumptions of the strategic plan that was reviewed during the fourth quarter of 2024. This plan incorporated a significant shift out in the expected timing of future revenue for certain developed or acquired technologies, as well as an increase in the companies cost of capital as a result of the variability in the companies share price and other factors. Specific assets level: Through the review of its strategic plan, certain development costs and licenses were no longer expected to be used, and a test was performed at these assets level. These assets had a carrying amount of $3.7 million and were completely written-off, resulting in an impairment expense of the same amount. CGU level: The Company also performed a formal annual impairment test for its goodwill and intangible assets not yet available through the assessment of the recoverable amount of the CGU to which they belong. The recoverable amount of the CGU has been determined based on its value-in-use. The value-in-use is calculated using cash flow projections from financial forecasts approved by senior management covering a five-year period. The projected cash flows have been updated to reflect a delay in the expected timing for implementation of LeddarTechs software. The pre-tax discount rate applied to cash flow projections is 40.75% and cash flows beyond the five-year period are extrapolated using a 2.5% growth rate. It was concluded that the fair value less costs of disposal did not exceed the value-in-use. As of September 30, 2024, as a result of this analysis, management has recognized a goodwill impairment charge of $7.3 million and an impairment charge on development costs of $58.3 million. Key assumptions used in value in use calculations and sensitivity to changes in assumptions: The calculation of value-in-use is most sensitive to the following assumptions: ● Discount rate ● Market share during the forecast period ● Gross margin ● Growth rate used to extrapolate cash flows beyond the forecast period Discount rate Any rise or decrease in the pre-tax discount rate from the current level of 40.75% would result in a significant variation of the recognized impairment expense. Market share assumption Although management expects the Company’s market share to increase over the forecast period, any increase or decline in the expected market share would result in a significant variance of the recognized impairment expense. Gross margin Decreased demand can lead to a decline in the gross margin. Any increase or decrease in the gross margin would result in a significant variance of the recognized impairment expense. Growth rate estimate Management recognizes that the speed of technological change and the possibility of new entrants can have a significant impact on growth rate assumptions. The effect of new entrants is not expected to have an adverse impact on the forecasts but could yield a reasonably possible alternative to the estimated long-term growth rate of 2.5%. Any rise or reduction in the long-term growth rate would result in a significant variance of the recognized impairment expense.

Discontinued Operations

Discontinued Operations	12 Months Ended
	Sep. 30, 2024
Discontinued operations [Abstract]
Discontinued Operations	7. Discontinued operations In September 2024, the Company ceased its Modules operations. The results of operations and cash flows related to this business are reclassified as discontinued operations in the consolidated statements of loss and comprehensive loss and cash flows as follows: Consolidated statements of loss and comprehensive loss Years ended September 30, 2024 2023 2022 $ $ $ Revenue Products 7,419,695 7,151,449 8,093,462 Services 62,210 64,810 38,809 Other 59,831 33,363 — 7,541,285 7,249,622 8,132,271 Cost of sales 5,608,917 7,521,846 5,231,093 Gross profit 1,932,368 (272,224 ) 2,901,178 Operating expenses Research and development costs, net 855,293 1,465,423 866,847 Restructuring costs — 22,189 — Impairment loss related to property and equipment 38,612 — — Impairment loss related to intangible assets — 5,791,439 — 893,905 7,279,051 866,847 Income (loss) from operations 1,038,463 (7,551,275 ) 2,034,331 Other (income) costs Gain on fixed assets disposal (84,576 ) — — Finance costs, net — 31,357 33,116 Income (loss) before income taxes 1,123,039 (7,582,632 ) 2,001,215 Income taxes — — — Net income (loss) and comprehensive loss from discontinued operations 1,123,039 (7,582,632 ) 2,001,215 Earnings (loss) per share Net income (loss) per common share, basic and diluted 0.05 (45.24 ) 14.83 Weighted average common shares outstanding, basic and diluted 22,774,782 167,610 134,913 Consolidated statements of cash flows Years ended September 2024 2023 2022 $ $ $ Cash flows related to operating activities 1,169,278 (5,420,025 ) (2,978,135 ) Cash flows related to investing activities — 10,000 (81,227 ) Cash flows related to financing activities — — — Cash flows (used in) provided by discontinued operations 1,169,278 (5,410,025 ) (3,059,362 ) a) Recasted financial statements For the years ended September 30, 2023 and 2022, the Company recast its audited and previously issued consolidated statement of loss and comprehensive loss, consolidated statements of cash flows and certain footnotes to reflect the discontinued operations. Further, the Company also reclassified certain operating expenses between the operating expense categories below to align the year ended 2023 with the presentation in the year ended September 30, 2024. The following tables show the adjustments made to the previously reported Consolidated statements of loss and comprehensive loss, consolidated statements of cash flows and operating expenses for the year ended September 30, 2022. Consolidated statements of loss and comprehensive loss Year ended September 30, 2022 As previously reported Adjustments As recast $ $ $ Revenue Products 8,145,606 (8,093,462 ) 52,144 Services 543,409 (38,809 ) 504,600 Other 77,106 — 77,106 8,766,121 (8,132,271 ) 633,850 Cost of sales 5,310,718 (5,231,093 ) 79,625 Gross profit 3,455,403 (2,901,178 ) 554,225 Operating expenses Marketing and product management 3,280,864 — 3,280,864 Selling 3,976,733 — 3,976,733 General and administrative 15,548,293 — 15,548,293 Research and development costs, net 22,057,911 (866,847 ) 21,191,064 Stock based compensation 4,272,673 4,272,673 Impairment loss related to intangible assets 38,207,503 — 38,207,503 87,343,977 (866,847 ) 86,477,130 Loss from operations (83,888,574 ) (2,034,331 ) (85,922,905 ) Other (income) costs Grant revenue (435,448 ) — (435,448 ) Finance costs, net (10,034,381 ) (33,116 ) (10,067,497 ) Loss before income taxes from continuing operations (73,418,745 ) (2,001,215 ) (75,419,960 ) Income taxes — — — Net loss and comprehensive loss from continuing operations (73,418,745 ) (2,001,215 ) (75,419,960 ) Discontinued operations Net income (loss) and comprehensive income (loss) from discontinued operations — 2,001,215 2,001,215 Net loss and comprehensive loss (73,418,745 ) — (73,418,745 ) Net loss and comprehensive loss attributable to: Non-controlling interests (4,099,897 ) — (4,099,897 ) Equity holders of the parent (69,318,848 ) — (69,318,848 ) Earnings (loss) per share Net income (loss) per common share, basic and diluted (513.80 ) 14.83 (528.64 ) Weighted average common shares outstanding, basic and diluted 134,913 134,913 134,913 Consolidated statements of cash flows Year ended September 30, 2022 As previously reported Adjustments As recast $ $ $ Net loss (73,418,745 ) (2,001,215 ) (75,419,960 ) Net income from discontinued operations — 2,001,215 2,001,215 Operating expenses Year ended September As previously reported Adjustments As recast $ $ $ Employee benefit expenses 30,802,594 (713,917 ) 30,088,677 Stock-based compensation 4,272,673 — 4,272,673 Research costs 2,074,830 (89,788 ) 1,985,042 Impairment loss related to intangible assets 38,207,503 — 38,207,503 Marketing expenses 917,223 — 917,223 Selling expenses 299,382 — 299,382 Depreciation of property and equipment 1,291,048 — 1,291,048 Product line management expenses 47,965 — 47,965 Recruitment fees 791,788 (11,662 ) 780,126 Professional fees 3,852,140 — 3,852,140 Other expenses 1,176,515 — 1,176,515 Subcontractor services 2,006,904 (26,404 ) 1,980,500 Travel expenses 482,358 (11,864 ) 470,494 Amortization of intangible assets 257,064 — 257,064 Insurance 373,311 — 373,311 Research and development tax credits (70,191 ) — (70,191 ) Depreciation expense on right of use assets 560,870 (13,212 ) 547,658 Total operating expenses 87,343,977 (966,847 ) 86,477,130 Revenue by location For years ended September 30, 2024, 2023 and 2022, the revenue by location, which is determined based on the primary billing address of the customer, is as follows: Year ended September 30, 2024 2023 2022 $ $ $ France 2,594,091 2,433,571 775,891 Canada 1,506,247 131,675 709,172 United States 1,481,493 2,863,154 4,609,147 Japan 1,068,814 124,384 263,752 Turkey 493,407 - 156,420 South Korea 478,024 744,466 502,461 Czech Republic 176,809 - United Kingdom 125,529 - 300,211 Poland 77,809 116,810 Hong Kong 50,306 646,696 296,838 Columbia 31,807 54,767 - Germany - 182,351 266,662 Italy - - 171.237 New Zealand - - 71,015 China - - 125,441 Other (65,239 ) 149,304 517,874 Total revenue 8,019,097 7,447,178 8,766,121 Revenue from continuing operations (477,812 ) (197,556 ) (633,850 ) Revenue from discontinued operations 7,541,285 7,249,622 8,132,271

Trade Receivable and Other Rece

Trade Receivable and Other Receivables	12 Months Ended
	Sep. 30, 2024
Trade Receivable and Other Receivables [Abstract]
Trade receivable and other receivables	8. Trade receivable and other receivables As at September 30, 2024 2023 $ $ Trade accounts receivable 670,960 1,663,495 Commodity taxes receivable 338,456 1,407,560 Others 479,986 618,420 1,489,402 3,689,475 Trade accounts receivable are non-interest bearing and normally due within 30 days from the date an invoice is issued. Bad debt expense amounted to Nil Nil

Inventories

Inventories	12 Months Ended
	Sep. 30, 2024
Inventories [Abstract]
Inventories	9. Inventories As at September 30, 2024 2023 $ $ Raw materials 164,159 942,860 Finished goods 303,185 304,086 467,344 1,246,946 Inventories recognized as cost of sales expense in the net loss from discontinued operations for the years ended September 30, 2024, 2023 and 2022 was $2,571,054, $7,521,845 and $5,241,718, respectively. The Company recognized $1,078,324, $2,299,866 and $19,859 of inventory write-downs during the 12 months ended September 30, 2024, 2023 and 2022, respectively. The write-downs related to inventory obsolescence were recorded in the net loss from discontinued operations.

Property and Equipment

Property and Equipment	12 Months Ended
	Sep. 30, 2024
Property and Equipment [Abstract]
Property and equipment	10. Property and equipment Computer Office R&D Stands Leasehold Vehicles Total $ $ $ $ $ $ $ Cost October 1, 2023 5,015,523 1,073,834 1,206,115 898,697 1,125,039 192,205 9,511,413 Additions 236,352 5,005 166,485 — — 96,478 504,320 Disposals — (12,100 ) — — — — (12,100 ) Write-offs (19,935 ) (295,287 ) (87,418 ) (726,723 ) — — (1,129,363 ) September 30, 2024 5,231,940 771,452 1,285,182 171,974 1,125,039 288,683 8,874,270 Accumulated depreciation October 1, 2023 4,292,037 960,597 994,114 629,731 416,400 147,077 7,439,956 Depreciation (1) 640,962 25,892 97,808 265,897 134,871 35,132 1,200,562 Write-offs (19,935 ) (268,776 ) (87,418 ) (726,723 ) — — (1,102,852 ) September 30, 2024 4,913,064 717,713 1,004,504 168,905 551,271 182,209 7,537,666 Net book value September 30, 2024 318,876 53,739 280,678 3,069 573,768 106,474 1,336,604 1 Depreciation of $340,545 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization. Computer Office R&D Stands Leasehold Vehicles Total $ $ $ $ $ $ $ Cost October 1, 2022 4,867,724 1,108,834 1,166,561 898,697 1,133,617 192,205 9,367,638 Additions 147,799 — 49,554 — (8,578 ) — 188,775 Disposals — (35,000 ) (10,000 ) — — — (45,000 ) September 30, 2023 5,015,523 1,073,834 1,206,115 898,697 1,125,039 192,205 9,511,413 Accumulated depreciation October 1, 2022 3,376,015 856,301 657,734 497,133 259,710 97,736 5,744,629 Depreciation (1) 916,022 104,296 336,380 132,598 156,690 49,341 1,695,327 September 30, 2023 4,292,037 960,597 994,114 629,731 416,400 147,077 7,439,956 Net book value September 30, 2023 723,486 113,237 212,001 268,966 708,639 45,128 2,071,457 1 Depreciation of $420,730 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization. Depreciation is included in the consolidated statement of loss as follows: Years ended September 30, 2024 2023 2022 $ $ $ Cost of sales (1) 270,806 214,828 157,819 Marketing and product management 7 1,686 624 General and administrative expenses 415,083 794,273 1,108,835 Research and development costs 97,185 263,810 181,589 783,081 1,274,597 1,448,867 1 Depreciation recognized as an expense in cost of sales is included in Net income (loss) and comprehensive income (loss) from discontinued operations

Leases

Leases	12 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Leases	11. Leases The Company has lease contracts for office premises and other equipment. The Company’s obligations under its leases are secured by the lessor’s title to the leased assets. Set out below are the carrying amounts of right-of-use assets recognized and the movements during the year: Office Other Total $ $ $ September 30, 2022 5,881,811 10,563 5,892,374 Lease modification (879,689 ) — (879,689 ) Reassessment of the right-of-use assets (888,426 ) — (888,426 ) Depreciation (1) (938,071 ) (5,870 ) (943,941 ) September 30, 2023 3,175,625 4,693 3,180,318 Lease modification 3,968 — 3,968 Reassessment of the right-of-use assets (462,032 ) (4,398 ) (466,430 ) Depreciation (1) (810,500 ) — (810,500 ) September 30, 2024 1,907,061 295 1,907,356 1 Depreciation of $294,942 ($362,005 in 2023 and $120,236 in 2022) related to right-of-use assets is capitalized in development costs as they are used in development projects that are eligible for capitalization. Set out below are the carrying amounts of lease liabilities and the movements during the years ended September 30: 2024 2023 $ $ Balance, beginning of year 3,781,233 6,579,103 Additions — — Lease modification (214,057 ) (958,296 ) Reassessment of the lease liability (462,032 ) (888,426 ) Accretion of interest 300,424 401,229 Gain on foreign exchange 66,894 (213,333 ) Lease payments (1,272,102 ) (1,139,044 ) Balance, end of year 2,200,360 3,781,233 Current 663,920 722,675 Non-current 1,536,440 3,058,558 Depreciation of right-of-use assets is included in the consolidated statement of loss as follows: Year ended September 30, 2024 2023 2022 $ $ $ Cost of sales (1) 37,098 48,542 50,071 Marketing and product management 66,686 5,778 11,303 Selling expenses - 5,526 11,247 General and administrative expenses 408,752 455,932 237,596 Research and development costs 3,022 66,158 300,724 515,558 581,936 610,941 1 Depreciation of right-of-use assets recognized as an expense in cost of sales is included in Net income (loss) and comprehensive income (loss) from discontinued operations The maturity analysis of lease liabilities based on contractual undiscounted payments is as follows: $ Less than 1 year 855,207 1 to 5 years 2,451,771 More than 5 years 948,059 4,255,037 The following are the amounts recognized in net loss: Years ended September 30, 2024 2023 2022 $ $ $ Depreciation expense of right-of-use assets (1) 515,558 581,936 610,941 Interest expense on lease liabilities (2) 300,424 401,229 551,291 Expense relating to short-term leases — — 16,649 Expense relating to leases of low-value assets — — 37,477 Variable lease payments — — 2,805 Gain on foreign exchange 66,894 (213,333 ) (55,852 ) 882,876 769,832 1,163,311 (1) Depreciation of right-of-use assets of $37,098, $48,542 and $50,071 is included in Net income (loss) and comprehensive income (loss) from discontinued operations for the years ended September 30, 2024, 2023 and 2022 respectively. (2) Interest expense on lease liabilities includes for the year ended September 31, 2022, includes $33,116 of interest expense which is presented in the Net income (loss) and comprehensive income (loss) from discontinued operations. During the year, the Company entered into lease modifications for its Toronto, Montreal and Québec city locations, in order to cancel a renewal option, decrease of a lease term and reduce the rented square footage. As per the amendments, a gain on lease modification of $204,146 was recorded.

Intangible Assets

Intangible Assets	12 Months Ended
	Sep. 30, 2024
Intangible Assets [Abstract]
Intangible assets	12. Intangible assets Patents Licenses Software Development 2 Development Others Total $ $ $ $ $ $ $ Cost September 30, 2023 3,450,455 1,186,337 575,719 43,267,013 1,808,860 94,810 50,383,194 Additions 583,915 — — 13,701,764 — — 14,285,679 Borrowing costs (1) — — — 8,243,628 — — 8,243,628 Write-off component (Note 7) — — — (3,720,042 ) — — (3,720,042 ) R&D tax credit (Note 25) — — — (346,580 ) — — (346,580 ) Grants (Note 23) — — — (13,713 ) — — (13,713 ) September 30, 2024 4,034,370 1,186,337 575,719 61,132,070 1,808,860 94,810 68,832,166 Accumulated amortization and impairment September 30, 2023 1,059,007 1,183,761 520,998 — 1,708,264 73,056 4,545,086 Amortization (3 ) 391,012 2,576 32,110 — 100,596 5,222 531,516 Impairment (Note 6) — — — 58,185,884 — — 58,185,884 September 30, 2024 1,450,019 1,186,337 553,108 58,185,884 1,808,860 78,278 63,262,486 Net book value September 30, 2024 2,584,351 — 22,611 2,946,186 — 16,532 5,569,680 1 The capitalization rates used to determine the amount of general borrowing costs eligible for capitalization during year ended September 30, 2024 was 22.8%. 2 The unamortized development costs are not yet available for use and amortization will begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications. 3 Depreciation of $273,584 ($117,535 in 2023 and $227,873 in 2022) related to intangible assets is capitalized in development costs as they are used in development projects that are eligible for capitalization. Patents Licenses Software Development costs 2 Development costs (amortized) Others Total $ $ $ $ $ $ $ Cost October 1, 2022 2,321,660 2,610,533 575,719 68,117,368 1,808,860 94,810 75,528,950 Additions 1,128,795 — — 12,769,457 — — 13,898,252 Borrowing costs (1) — — — 3,898,829 — — 3,898,829 Write-offs (3) — (1,424,196 ) — (40,993,947 ) — — (42,418,143 ) R&D tax credits (Note 24) — — — (256,234 ) — — (256,234 ) Grants (Note 22) — — — (268,460 ) — — (268,460 ) September 30, 2023 3,450,455 1,186,337 575,719 43,267,013 1,808,860 94,810 50,383,194 Accumulated amortization and impairment October 1, 2022 798,878 1,147,272 476,003 36,602,380 1,675,906 67,322 40,767,761 Amortization 260,129 36,489 44,995 24,324 32,358 5,734 404,029 Impairment (3) — 1,424,196 — 4,367,243 — — 5,791,439 Write-offs — (1,424,196 ) — (40,993,947 ) — — (42,418,143 ) September 30, 2023 1,059,007 1,183,761 520,998 — 1,708,264 73,056 4,545,086 Net book value September 30, 2023 2,391,448 2,576 54,721 43,267,013 100,596 21,754 45,838,108 1 The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the year ended September 30, 2023 was 17%. 2 Including $43,267,013 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications. 3 During the fiscal year 2023, an impairment expense amounting to $5,791,439 was recognized: i. During the first quarter of 2023, the Company reviewed its September 30,2022 transition plan resulting in certain development costs and licenses no longer expected to be used. Consequently, certain intangible assets were no longer expected to be used and the test was performed at the asset level. These assets had a carrying amount of $5,791,439 and were completely written-off, resulting in an impairment expense of the same amount, including the license related to the development of Components technology projects for $1,424,196; ii. The Company performs an annual impairment test for its goodwill and intangible assets not yet available through the assessment of the recoverable amount of the CGU to which they belong. The CGU selected for impairment testing was identified based on the level at which goodwill is monitored for internal management purposes, and to which the intangible assets not yet available for use pertain; and The recoverable amount of the CGU is determined based on the higher of its value-in-use and fair value less costs to sell. The value-in-use is calculated using discounted cash flow projections, taking into consideration management’s best estimates of future cash flows, growth rates, and appropriate discount rates. The discount rate of 33.65% is based on an estimated weighted average cost of capital (“WACC”) for the Company, adjusted to reflect the risks related to the projected cash flows of the CGU. The recoverable amount of the CGU, including goodwill and intangible assets not yet available for use, exceeds its carrying amount. The model is particularly sensitive to the future expected cash flows in the upcoming periods, should these not be realized, an impairment loss may be needed in future periods. Amortization is included in the consolidated statement of loss as follows: Years ended September 30, 2024 2023 2022 $ $ $ General and administrative expenses — 52,160 127,764 Research and development costs 257,932 234,334 129,300 257,932 286,494 257,064 During the year ended September 30, 2022, the Company recorded an impairment loss of $38,207,503. The impairment loss was recorded as a result of the Company’s transition into an automotive software business model. Certain intangible assets were no longer expected to be used, and the test was performed at the asset level. The assets had a carrying value of $7,975,234 and were completely written off resulting in an impairment expense of the same amount. Certain intangible assets within the CGU were still expected to be used but their recoverable amount ($2,233,781) was determined to be less than their related carrying value ($32,466,050). Consequently, an impairment loss of $30,232,269 was recognized. The value in use of these assets were determined to be higher than the fair value less cost of disposal, hence corresponding to the recoverable amount. The value in use is based on the net present value of the future cash flows expected to arise from a potential license agreement, discounted at a rate of 27.5%. The discount rate is based on an estimated weighted average cost of capital (“WACC”) for the Company, adjusted to reflect the risks related to the projected cash flows of these assets. The model is particularly sensitive to the future expected cash flows in the upcoming periods, should these not be realized, an impairment loss may be needed in future periods.

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities	12 Months Ended
	Sep. 30, 2024
Accounts Payable and Accrued Liabilities [Abstract]
Accounts payable and accrued liabilities	13. Accounts payable and accrued liabilities As at September 30, 2024 2023 $ $ Trade payables and accrued liabilities 7,494,326 6,466,196 Salaries and fringe benefits 4,706,033 5,757,652 Interest payable on credit facility 903,901 221,247 Deferred revenue (Note 7) 474,380 1,104,229 Others 308,629 21,581 13,887,269 13,570,905

Provisions

Provisions	12 Months Ended
	Sep. 30, 2024
Provisions [Abstract]
Provisions	14. Provisions The following table details the changes in provisions between September 30, 2024 and 2023: Onerous contracts $ Balance, as at September 30, 2022 — New provisions 1,652,216 Revision of estimations (287,021 ) Provisions utilized (487,051 ) Balance, as at September 30, 2023 878,144 Revision of estimations (8,736 ) Provisions utilized (869,408 ) Balance, as at September 30, 2024 —

Bridge Loans and Long-Term Debt

Bridge Loans and Long-Term Debt	12 Months Ended
	Sep. 30, 2024
Long-Term Debt [Abstract]
Bridge loans and long-term debt	15. Bridge loans and long-term debt The following table details the maturities and weighted average interest rates related to long-term debt as at September 30, 2024 and 2023: Final Weighted September 30, September 30, maturity % $ $ Convertible loan (a) 2028 23.36 40,309,902 11,258,950 Credit facility (b) 2026 14.12 28,229,902 28,747,705 Term loan 2030 33.65 10,767,007 7,718,928 Non-convertible bridge loan (c) 2024 155.04 3,059,996 — Convertible bridge loan (c) 2024 — 6,853,623 — Total debt 27.45 89,220,430 47,725,583 Bridge loans 9,913,619 — Long-term debt 79,306,811 47,725,583 a) Convertible loan On June 12, 2023, concurrently with the execution of the BCA described in Note 4, LeddarTech entered into a subscription agreement (the “Subscription Agreement”) with certain investors, including investors who subsequently joined the Subscription Agreement (the “PIPE Investors”), pursuant to which the PIPE Investors agreed to purchase secured convertible notes of LeddarTech (the “PIPE Convertible Notes”) in an aggregate principal amount of at least US$43.0 million (the “PIPE Financing”). The PIPE Convertible Notes are denominated in US Dollars with a term of 60 months after issuance of Tranche B. They bear interest at a rate of 12% compounded annually and added to the principal amount of the notes. The PIPE Convertible Notes include a conversion option allowing the holders of the PIPE Convertible Notes, at any time before maturity, to convert the outstanding principal amount into Common Shares using a conversion price of US$10.00 per Common Share. PIPE Investors in certain tranches of the PIPE Convertible Notes received at the time of issuance of such notes warrants to acquire Class D-1 preferred shares of LeddarTech (the “Class D-1 Preferred Shares” and the warrants, the “PIPE Warrants”) exercisable at the cost of US$0.01 per share. The PIPE Convertible Notes are secured by a hypothec in the amount of US$60,000,000 over the universality of the Company’s movable assets, present and future, ranking after the security of Credit Facility (Note 15b)). The Agreement contains customary covenants that provide for, among other things, limitations on indebtedness and fundamental changes and reporting requirements. The PIPE Convertible Notes represent a hybrid financial instrument with a conversion option requiring separation. The debt host portion (the “Host”) of the instrument is classified at amortized cost, whereas the conversion option embedded derivative is classified at fair value through profit and loss (“FVTPL”). Host Amortized cost Conversion option FVTPL PIPE Warrants FVTPL Total $ $ $ $ Balance, October 1, 2022 - - - - Issuance of Tranche A-1 and 595,650 warrants 9,982,830 704,677 18,269,759 28,957,266 Issuance of Tranche A-2 and 9,354 warrants 158,277 12,197 278,685 449,159 Exercise of warrants - - (18,548,444 ) (18,548,444 ) Interest accretion 1,067,932 - - 1,067,932 Fair value adjustment - 21,100 - 21,100 Foreign exchange 49,911 - - 49,911 Balance, September 30, 2023 11,258,950 737,974 - 11,996,924 Issuance of Tranche B-1 and 24,322 warrants 2,539,580 962,726 2,059,081 5,561,387 Issuance of Tranche B-2 19,605,580 3,985,230 - 23,590,810 Exercise of warrants - - (2,059,081 ) (2,059,081 ) Interest accretion 7,814,332 - - 7,814,332 Exercise of conversion option (1,049,482 ) (207 ) - (1,049,689 ) Fair value adjustment - (5,679,715 ) - (5,679,715 ) Foreign exchange 141,077 - - 141,077 Balance, September 30, 2024 40,310,037 6,008 - 40,316,045 The PIPE Convertible Notes and Warrants were issued in tranches. Upon issuance of each tranche, the proceeds were initially allocated to the warrants, when applicable, and conversion option. The carrying amount of the debt is then initially determined by deducting the transaction fees and the fair value of the conversion option and warrants from the proceeds received. Transaction fees of $529,047 were incurred in relation to the PIPE Convertible Notes and Warrants. The fees were allocated in proportion of the amount of each tranche, then further allocated based on the relative value of each component. For the year ended September 30, 2024, $345,394 was recognized as a reduction of the PIPE Convertible Notes (2023 - $92,583) and $125,462 was recognized in net loss under Transaction costs (2023 - $171,940). The fair value of the conversion option embedded derivative and the warrants were determined using the Black-Scholes option pricing model and the following assumptions that are Level 3 inputs: 2024 Tranche B-1 Tranche B-2 Conversion option Warrants Conversion option Fair value of the underlying share US$4.74 US$61.09 US$4.74 Exercise price US$10.00 US$0.01 US$10.00 Risk-free interest rate 4.05 % 4.89 % 3.23 % Expected volatility 60 % 60 % 60 % Expected life 5.00 years 0.04 years 5.00 years Dividend yield 0 % 0 % 0 % Fair value $ 2.37 $ 84.65 $ 2.22 2023 Tranche A-1 Tranche A-2 Conversion option Warrants Conversion option Warrants Fair value of the underlying share US$1.67 US$22.92 US$1.75 US$22.60 Exercise price US$10.00 US$0.01 US$10.00 US$0.01 Risk-free interest rate 3.64 % 4.66 % 3.92 % 4.81 % Expected volatility 60 % 60 % 60 % 60 % Expected life 5.00 years 0.04 years 5.00 years 0.04 years Dividend yield 0 % 0 % 0 % 0 % Fair value $ 0.33 $ 30.56 $ 0.36 $ 29.79 The fair value of the conversion option embedded derivative at year end were determined using the Black-Scholes option pricing model and the following assumptions: 2024 2023 Fair value of the underlying share US$0.30 US$1.75 Exercise price US$10.00 US$10.00 Risk-free interest rate 2.73 % 4.25 % Expected volatility 60 % 60 % Expected life 3.71 years 4.71 years Dividend yield 0 % 0 % Fair value $ 0.001 $ 0.33 b) Amendments to the Credit Facility A series of amendments were made to the Credit Facility on October 13, 2023, October 20, 2023, October 31, 2023, December 8, 2023, July 5, 2024, July 26, 2024, August 5, 2024 and August 16, 2024. These amendments modify the existing terms in order to (i) extend the latest date on which the Tranche B of the SPAC Offering must be funded to December 22, 2023, (ii) extend the date on which the payment of interest for the months of October and November 2023 may be made, (iii) reduce the gradually the Available Cash requirement from $5.0 million at all times after the DE-SPAC date to $250,000 until August 14, 2024. and (iv) to increase the aggregate principal amount of the PIPE financing to a minimum of $44,000,000. In conjunction with the Credit Facility October 2023 Amendments, the Company issued warrants to purchase Company Common Shares at $0.01 per share, which warrants will be assumed by the Company and exercisable for 250,000 Company Common Shares at $0.01 per share. The warrants may be exercised, in whole or in part, for a period of five years following completion of the Business Combination and will be subject to a lock-up with one third being released four months after closing, another third being released eight months after closing and the final third being released 12 months after closing. The warrants were recorded as a reduction of the Credit Facility, with a corresponding increase in Reserve – Warrants in Equity of $1,643,714. During the year ended September 30, 2024, 250,000 common shares were issued following the exercise of those warrants on May 28, 2024. The corresponding balance in Reserve – Warrants in Equity of $1,643,714 was reclassified to Capital Stock. Following the latest amendments to the Credit Facility, the payments of interest for the month of July 2024 to October 2024 are postponed to the earlier of the Short-Term Outside date and November 15, 2024. The Company must pay a monthly fee of $125,000 per month starting July 5th, 2024 until the Short-Term Outside Date. The payment of the monthly fees applicable for the month of August 2024 and for the months up until (and including) the earlier of (i) the Short-Term Outside Date and (ii) November 15, 2024 will be due at the earlier date of (i) the Short-Term Outside Date and (ii) November 15, 2024. Following the Short-Term Outside Date and until the Borrower provides Desjardins with a recapitalization plan in form and substance satisfactory to Desjardins, a monthly fee in the amount of $75,000 will be earned and payable on the first day of each month. c) Bridge loans In August 2024, LeddarTech closed a bridge financing in an aggregate principal amount of US$9.0 million (the “Bridge Loans”) issuable in two tranches. Tranche 1 of the Bridge Loan was issued in August 2024 at a discount of 25% for an aggregate amount of US$6,222,667, of which US$4,222,667 is convertible (the “Convertible Bridge Loan”) and US$2,000,000 is not convertible (the “Non-Convertible Bridge Loan”). The Company also received in August 2024, additional Bridge Loans in an aggregate amount of approximately US$334,000 from certain members of management and the board of directors (collectively). The Bridge Loans are denominated in US Dollars and repayable at maturity on November 15, 2024. The Bridge Loans bear interest at US base rate +4% calculated on the discounted balance, compounded monthly and added to the principal amount. The Convertible Bridge Loan includes the following material conversion and settlement options available to the holder: ● Maturity conversion option: The holder of the Convertible Bridge Loan can convert at maturity the outstanding principal amount into Common Shares using a conversion price of $5.00 per Common Share. ● Automatic conversion: Upon an offering on the Nasdaq Global Market for aggregate gross proceeds of US$35,000,000 or more, the outstanding principal amount will automatically be converted into securities of such offering with a value equivalent to 112.5% of the outstanding principal amount. ● Optional conversion: Upon an offering on the Nasdaq Global Market for aggregate gross proceeds of less than US$35,000,000, the holder of the Convertible Bridge Loan can convert the outstanding principal amount into securities of such offering with a value equivalent to 112.5% of the outstanding principal amount. ● The Convertible Bridge Loan also includes redemption mechanisms in the event of a change of control or an event of default. Upon any offering on the Nasdaq Global Market, the Company is required to repay immediately the Non-Convertible Bridge Loan. The Non-Convertible Bridge Loan is classified at amortized cost. The Convertible Bridge Loan represent a hybrid financial instrument with embedded derivatives requiring separation. The Company has elected to classify the entire instrument at fair value through profit and loss (“FVTPL”). Transaction fees of $115,355 were incurred in relation to the Bridge Loan. The fees were allocated in proportion of the amount of the Convertible Bridge Loan and the Non-Convertible Bridge Loan. For the year ended September 30, 2024, $37,076 was recognized as a reduction of the Non-Convertible Bridge Loan and $78,279 was recognized in net loss under Transaction costs. Non-Convertible Convertible Total $ $ $ Balance, October 1, 2023 - - - Issuance of Tranche 1 2,613,300 5,714,630 8,327,930 Interest accretion 477,776 - 477,776 Fair value adjustment - 1,201,172 1,201,172 Foreign exchange (31,080 ) (62,179 ) (93,259 ) Balance, September 30, 2024 3,059,996 6,853,623 9,913,619

Warrant Liability

Warrant Liability	12 Months Ended
	Sep. 30, 2024
Warrant liability [Abstract]
Warrant liability	16. Warrant liability As at September 30, 2024 Number $ Public and Private Warrants 16,049,080 578,446 Vesting Sponsor Warrants 1,416,670 51,060 17,465,750 629,506 Upon close of the acquisition of Prospector, the Company assumed through the Transactions, public warrants, private warrants and vesting sponsor warrants (“Public Warrants”, “Private Warrants” and “Vesting Sponsor Warrants”, collectively “the Prospector Warrants”) in connection with the BCA and plan of arrangement (Note 4). The Warrants each entitle their holders to purchase one common share at an exercise price of US$11.17 per common share, which is variable in $CDN. Accordingly, they are classified as a liability rather than equity as the Warrants do not meet the ‘fixed for fixed’ requirement. The Public and Private Warrants are exercisable and will expire on December 21, 2030. The Vesting Sponsor Warrants are identical to the Public and Private Warrants, except that the Vesting Sponsor Warrants will be deemed vested in equal thirds upon the volume weighted average price of the common shares exceeding US$12.00, US$14.00 and US$16.00, respectively, for any 20 trading days within any consecutive 30 trading day period commencing at least 150 days following the closing. None of the Vesting Sponsor Warrants are redeemable by the Company. The Warrants were initially recorded at their fair value (Note 28). The fair value of the Warrants is reassessed at the end of each reporting period with subsequent changes in fair value recognized through profit or loss. The Public Warrants are considered a level 1 financial instrument as the valuations at the end of each reporting period are based on the trading price of the Public Warrants on the Nasdaq, which are quoted and observable market prices. The Private Warrants are a level 2 financial instrument, as the valuations are based on the quoted and observable market prices of the Public Warrants. The Vesting Sponsor Warrants are a level 3 financial instrument, as the valuations are based on the quoted and observable market prices of the Public Warrants but also unobservable data. The following table details the changes in warrant liability between December 21, 2023 and September 30, 2024: Warrant liability $ Balance, as at December 21, 2023 (issuance date) 1,746,575 Revaluation of warrant liability (1,117,069 ) Balance, as at September 30, 2024 629,506

Government Grant Liabilities

Government Grant Liabilities	12 Months Ended
	Sep. 30, 2024
Government Grant Liabilities [Abstract]
Government grant liabilities	17. Government grant liabilities As at the acquisition date of Vayavision, a government grant liability of $420,000 was recognized at its fair value. Prior to the acquisition, Vayavision obtained an innovation grant from the Israeli Innovation Authority (“IIA”) in the amount of $1.5 million ( NIS4 million After initial recognition, the liabilities are measured at amortized cost using the effective interest method. The effective interest rate is 30.3%. Assumptions underlying grant repayments are reviewed at least annually. As at September 30, 2024, the Company revised the estimated repayment schedule, taking into account updated assumptions and data. This resulted in an accretion gain of $252,874 (2022 – accretion gain of $74,335), which was included in Financial costs, net (Note 24). As at September 30, 2024, the Company also has a government grant liability of $567,922 (US$420,715) related to the repayment of a grant received by Vayavision from Israel-United States Binational Industrial Research and Development (“BIRD”) Foundation to support the development of the technology with a partner ($568,807 or US$420,715 as at September 30, 2023). The total amount received by Vayavision is repayable through royalties of 5% of sales of Vayavision products developed through the funds provided by BIRD, adjusted for certain index, and it is non-interest bearing. Obligations under the grant agreement with BIRD are jointly and severally assumed by Vayavision and its partner in the development project. As a result of a default event occurred during the first quarter of 2023, the Company reclassified, as of December 31, 2022, the BIRD government grant liability as a short-term liability since the Company is now considering the amounts received as refundable grant are due within the next twelve months. $ Balance, as at September 30, 2023 1,468,296 Accretion interest expense 271,088 Gain on remeasurement due to change in forecast (86,305 ) Foreign exchange gain (34,736 ) Balance, as at September 30, 2024 1,618,343 Current 829,216 Non-current 789,127

Capital Stock

Capital Stock	12 Months Ended
	Sep. 30, 2024
Capital Stock [Abstract]
Schedule of Common Shares	18. Capital stock The Company is authorized to issue an unlimited number of common shares, without par value, an unlimited number of Class A Non-Voting Special Shares, Class B Non-Voting Special Shares, Class C Non-Voting Special Shares, Class D Non-Voting Special Shares, Class E Non-Voting Special Shares and Class F Non-Voting Special Shares and an unlimited number of preferred shares issuable in series. Following the consummation of the Business Combination, there were approximately (i) 28,770,930 Common Shares outstanding; (ii) 2,031,250 Class A Non-Voting Special Shares outstanding, (iii) 999,963 Class B Non-Voting Special Shares outstanding, (iv) 999,963 Class C Non-Voting Special Shares outstanding, (v) 999,963 Class D Non-Voting Special Shares outstanding, (vi) 999,963 Class E Non-Voting Special Shares outstanding, (vii) 999,963 Class F Non-Voting Special Shares outstanding, and (viii) no preferred shares outstanding. Common shares Number of Shares Amount $ Balance, as at September 30, 2023 167,610 9,894,326 Issuance of common shares upon exercise of the call option 66,550 57,724 Class A, B, C, D-1 and D-2 preferred shares exchange for common shares 239,766,119 444,410,959 Common shares converted per business combination (240,000,279 ) (454,361,009 ) Issuance of new common shares per business combination 20,000,000 454,361,009 Issuance to Prospector shareholders (Note 4) 8,770,930 55,257,187 Issuance of common shares 1,432,746 3,453,569 Balance, as at September 30, 2024 30,203,676 513,073,765 Issuance of common shares During the year ended September 30,2024, 682,685 Common Shares were issued following the exercise of warrants (Note 15), the exercise of RSU (Note 19), in connection with the BCA (Note 19) and in connection with the Standby Equity Purchase Agreement. Standby Equity Purchase Agreement On April 8, 2024, the Company entered into a Standby Equity Purchase Agreement (the “SEPA”) with YA II PN, Ltd. (“Yorkville”) for a period of 3 years, or on the date on which the Investor shall have made payment pursuant to the Commitment Amount. Pursuant to the SEPA, assuming satisfaction of certain conditions and subject to the limitations set forth in the SEPA, the Company will have the right from time to time, but not the obligation, to issue and sell to Yorkville up to $50.0M (the “Commitment Amount”) of its common shares. The Company may also require Yorkville to purchase Common share under the SEPA up to 500,000 Shares of Common Stock. The Company also agreed to pay Yorkville a commitment fee equal to 0.75% of the Commitment Amount. Standby Equity Purchase Agreement (continued) During the three months ended June 30, 2024,166,696 common shares were issued to cover the commitment fee. Exercise of call option As of November 1, 2023, the Company exercised its call option to acquire its remaining participation in Vayavision. Per the original Share Purchase Agreement (“SPA”) conditions, the purchase of the Vayavision of Common shares was paid in exchange of Common Shares of the Company, based on a determined ratio and already detailed in the SPA. This transaction resulted in an increase in the Company’s interest in Vayavision from 60.0% to 100.0% and was accounted for as an equity transaction. The purchase price of $57,724 was equity-settled. As a result, the carrying value of (i) non-controlling interests of $9,508,328 and (ii) the related other component of equity of $2,431,688 were reversed leading to a reduction of deficit of $7,134,364. Special Shares Upon close of the acquisition of Prospector, the Company issued through the Transactions, 2,031,250 Class A Non-Voting Special Shares having a value of $10,115,625 to Prospector Sponsor in connection with the BCA and plan of arrangement (Note 4). The Class A Non-Voting Special Shares will vest and convert into common shares, in equal thirds upon the volume weighted average price of the common shares exceeding US$12.00, US$14.00 and US$16.00, respectively, for any 20 trading days within any consecutive 30 trading day period commencing at least 150 days following the closing. On December 21, 2023, LeddarTech shareholders were issued 4,999,815 Earnout Non-Voting Special Shares of an aggregate fair value of $22,960,000 consisting of the following: ● 999,963 Class B Non-Voting Special Shares all of which shall automatically convert to an equal number of Common Shares if (y) on any twenty (20) Trading Days within any thirty (30) consecutive Trading Day period commencing at least one hundred and fifty (150) days following the Closing Date, the Common Shares achieve a VWAP of greater than $12.00; or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $12.00 per Common Share; ● 999,963 Class C Non-Voting Special Shares all of which shall automatically convert to an equal number of Common Shares if (y) on any twenty (20) Trading Days within any thirty (30) consecutive Trading Day period commencing at least one hundred and fifty (150) days following the Closing Date, the Common Shares achieve a VWAP of greater than $14.00 or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $14.00 per Common Share; Special Shares (continued) ● 999,963 Class D Non-Voting Special Shares all of which shall automatically convert to an equal number of Common Shares if (y) on any twenty (20) Trading Days within any thirty (30) consecutive Trading Day period commencing at least one hundred and fifty (150) days following the Closing Date, the Common Shares achieve a VWAP of greater than $16.00 or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $16.00 per Common Share; ● 999,963 Class E Non-Voting Special Shares all of which shall automatically convert to an equal number of Common Shares if (y) the Company enters into its first customer contract with an OEM (or with a Tier-1 who has a contract with an OEM and meets the same conditions) that represents a design win for the Company for an OEM series production vehicle that will create at least 150,000 units a year in volume for its fusion and perception products or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $10.00 per Common Share; and ● 999,963 Class F Non-Voting Special Shares all of which shall automatically convert to an equal number of Common Shares if (y) the Company (i) sends out its first undisputed invoice for payment for product delivery for OEM installation against a contract with an OEM (or with a Tier-1 who has a contract with an OEM) needing in excess of 150,000 units a year in volume for its fusion and perception products and (ii) appropriately books that invoice as revenue in accordance with IFRS requirements or (z) there occurs any Change of Control Transaction with a valuation of the Common Shares that is greater than $10.00 per Common Share. The Earnout Non-Voting Special Shares are valued at per share amounts ranging from $3.78 (US$2.84) to $5.22 (US$3.93) based on option pricing models that considers the vesting terms of the instruments issued and the following weighted average assumptions: Fair value of the underlying share US$4.74 Exercise price — Risk-free interest rate 3.23 % Expected volatility 60 % Expected life 7.00 years Dividend yield 0 % As at September 30, 2024, the following shares were issued and outstanding: Number of Shares Amount Common shares 30,203,676 513,073,764 Class A Non-Voting Special Shares 2,031,250 10,115,625 Class B Non-Voting Special Shares 999,963 5,220,000 Class C Non-Voting Special Shares 999,963 4,970,000 Class D Non-Voting Special Shares 999,963 4,740,000 Class E Non-Voting Special Shares 999,963 4,250,000 Class F Non-Voting Special Shares 999,963 3,780,000 37,234,741 546,149,389

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Sep. 30, 2024
Stock-Based Compensation [Abstract]
Stock-based compensation	19. Stock-based compensation M-option Preceding closing of the acquisition of Prospector (Note 4), pursuant to the Plan of Arrangement, each of 12,577 M-Options have been exchanged for an option to purchase one common shares of the Company. The replacement options have an exercise price of $0.01. The M-option redemption feature was not carried to the replacement option and as a result, the replacement options are classified as equity. Upon replacement of the award, the fair value of the option of $117,246 was recognized in reserve – stock option and the redeemable stock option liability of $6,102,496 was reversed, resulting in a gain on modification of stock options of $5,985,250 in the consolidated statement of loss. Stock-based compensation related to the BCA On May 1st, 2023, the Company entered into an agreement with a service provider regarding the BCA described in note 4. The agreement implies, upon the completion of the BCA, a transaction fee payable in exchange of a number of common shares of the Company equivalent to US$700,000. During the first quarter of 2024, a portion ($506,774) of the transaction fee was recognized as transaction costs in the Consolidated statement of loss, with a counterparty in Other components of equity. During the year ended September 30, 2024, 198,684 common shares were issued in conjunction with this agreement to settle a transaction fee payable. As a result, an amount of $615,057 was reclassified from Other components of equity to Capital Stock and an amount of $329,217 was reclassified from Other components of equity to contributed surplus. Equity Incentive Plan Immediately prior to the acquisition of Prospector, the Company adopted an Equity Incentive Plan (the “Plan”) for certain qualified directors, executive officers, employees and consultants. This Plan continues in full force and effect as the Company equity incentive plan following the Company Amalgamation. The number of shares available for issuance under the Plan shall not exceed at any time 5,000,000 shares. The Plan provide for the grant of unvested Company Common Shares, (i) share options (“options”), (ii) restricted share units (“RSUs”), (iii) deferred share units (“DSUs”) and (iv) performance share units (“PSUs”). Various vesting conditions may apply to each award and may include continued service, performance and/or other conditions. Following the adoption of the new equity incentive and the grants of the first awards of this Plan, the Company closed off the reserve stock option balance related to the previous equity incentive plan, in the deficit. (i) Options The Company has a stock option plan as part of the incentive plan in which options to purchase common shares are issued to officers and key employees. Under this plan the options will vest between the grant date and March 2028. Options are expensed over the vesting period. The related compensation expense is included in the stock-based compensation expense. For the year ended September 30, 2024, movements in outstanding options were as follow: Number of stock options Exercise (1) Balance, as at September 30, 2023 — — Granted 1,438,600 2,84 Balance, as at September 30, 2024 1,438,600 2,84 (1) Weighted average exercise price The compensation expense with respect to the Options plan amount to $1,723,475. (ii) RSUs The Company has an RSU as part of the incentive plan for management and key employees. Under this plan, RSUs will vest between the grant date and March 2028 to employees who are still employed by the Company on the exercise date. RSUs are expensed on an earned basis. The related compensation expense is included in stock-based compensation expense. For the year ended September 30, 2024, movements in outstanding RSUs were as follow: Year ended September 30, Number of units Balance, as at September 30, 2023 — Granted 1,820,892 Forfeited (147,598 ) Exercised (67,125 ) Balance, as at September 30, 2024 1,606,169 The compensation expense with respect to the RSU plan amounts to $2,993,869 During the year ended September 30, 2024, 67,125 RSU were exercised and converted into a corresponding number of common shares. (iii) PSUs The Company has a PSU plan as part of the incentive plan for management and key employees. Under this plan, PSUs generally vest over a period of four years to employee who are still employed by the Company on the exercise date. PSUs are expensed on an earned basis. The related compensation expense is included in stock-based compensation expense. For the year ended September 30, 2024, movements in outstanding PSUs were as follow: Year ended September 30, Number of units Balance, as at September 30, 2023 — Granted 733,080 Balance, as at September 30, 2024 733,080 The compensation expense with respect to the PSU plan amounts to $1,290,763 (iv) Warrants The Company has a Warrants plan as part of the incentive plan for management and key employees. Under this plan, Warrant generally vests immediately to the directors who are still employed by the Company on the exercise date. Warrants are expensed on an earned basis. The related compensation expense is included in stock-based compensation expense. For the year ended September 30, 2024, movements in outstanding Warrants were as follow: Year ended September 30, 2024 Number of units Balance, as at September 30, 2023 — Granted 449,013 Balance, as at September 30, 2024 443,013 The compensation expense with respect to the Warrants plan amounts to $2,011,408 (v) Total stock-based compensation expense The total stock-based compensation expense has been included in the consolidated statement of loss as indicated in the following table: 2024 2023 2022 Stock options 1,723,475 — — Restricted share units (RSUs) 2,993,869 — — Performance share units (PSUs) 1,290,763 — — Warrants 2,011,408 — — Gain on modification of stock options (5,985,250 ) — — ESOP, equity-settled — 2,474,955 3,223,540 Vayavision call option, equity-settled — 603,051 1,693,517 Reserve stock options movement 2,034,265 3,078,006 4,917,057 M-Options, cash settled — — (317,663 ) Capitalized as development costs (318,753 ) (641,032 ) (326,721 ) Total stock-based compensation expenses 1,715,512 2,436,974 4,272,673

Operating Expenses

Operating Expenses	12 Months Ended
	Sep. 30, 2024
Operating Expenses [Abstract]
Operating expenses	20. Operating expenses Operating expenses by nature include the following: Years ended September 30, 2024 2023 2022 $ $ $ ( Recasted-Note 7) ( Recasted-Note 7) Employee benefit expenses 16,222,815 21,663,997 30,088,677 Stock-based compensation 1,715,512 2,436,974 4,272,673 Research costs 2,201,697 3,313,386 1,985,042 Impairment loss related to intangible assets 69,315,247 — 38,207,503 Marketing expenses 684,547 917,970 917,223 Selling expenses 32,740 62,965 299,382 Depreciation of property and equipment 512,275 1,059,769 1,291,048 Product line management expenses 11,418 3,919 47,965 Recruitment fees 152,489 377,679 780,126 Professional fees 5,415,402 6,763,019 3,852,140 Other expenses 2,267,706 2,010,929 1,176,515 Subcontractor services 2,220,592 1,331,573 1,980,500 Travel expenses 494,763 754,869 470,494 Amortization of intangible assets 257,932 286,494 257,064 Insurance 1,453,193 373,251 373,311 Research and development tax credits (176,856 ) (225,609 ) (70,191 ) Depreciation expense on right of use assets 478,460 508,556 547,658 Business acquisition costs 2,407,977 3,506,630 — Listing expense 59,139,572 — — 164,807,481 45,146,371 86,477,130

Loss Per Share

Loss Per Share	12 Months Ended
	Sep. 30, 2024
Loss Per Share [Abstract]
Loss per share	21. Loss per share Basic loss per share is calculated by dividing the loss attributable to equity holders of the parent by the weighted average number of common shares outstanding. The following table reflects the calculation of net loss attributable to equity holders of the parent and the computation of basic and diluted loss per share for the periods indicated: Years ended September 30, 2024 2023 2022 $ $ $ ( Recasted-Note 7) ( Recasted-Note 7) Loss from continuing operations attributable to equity holders of the parent (167,016,426 ) (40,409,465 ) (71,320,063 ) Gain (Loss) from discontinuing operations attributable to equity holders of the parent 1,123,039 (7,582,632 ) 2,001,215 Loss attributable to equity holders of the parent (165,893,387 ) (47,992,097 ) (69,318,848 ) Weighted average number of common shares basic and diluted 22,774,782 167,610 134,913 Basic and diluted loss from continuing operations, per common share (7.33 ) (241.09 ) (528.64 ) Basic and diluted loss from discontinuing operations, per common share 0.05 (45.24 ) 14.83 Basic and diluted loss per common share (7.28 ) (286.33 ) (513.80 ) The effect of dilution from outstanding stock options, convertible preferred stocks, credit facility, convertible loans, warrants, put and call options and contingent consideration payable were excluded from the calculation of the weighted average number of common shares for diluted loss per common share for the years ended September 30, 2024, 2023 and 2022 as they are antidilutive. Years ended September 30, 2024 2023 2022 Outstanding employee stock option 1,438,000 441,662 1,710,022 Convertible preferred stock 7,031,065 6,581,392 5,976,388 Warrants 13,890 13,890 13,890 Put and call options recognized as other component of equity - 94,931 94,931 Conversion options 4,400,106 2,200,053 - Basic loss per share is calculated by dividing the loss attributable to equity holders of the parent by the weighted average number of common shares outstanding. The potential effect of dilution from outstanding stock options, convertible preferred stocks, warrants, and put and call options were excluded from the calculation of the diluted loss per common share since the Company incurred losses and the inclusion of these instruments would have an antidilutive effect.

Additional Information Included

Additional Information Included in the Consolidated Statement of Cash Flows	12 Months Ended
	Sep. 30, 2024
Additional Information Included in the Consolidated Statement of Cash Flows [Abstract]
Additional information included in the consolidated statement of cash flows	22. Additional information included in the consolidated statement of cash flows Changes in non-cash working capital items: As at September 30, 2024 2023 2022 $ $ $ Trade receivable and other receivables 2,200,073 96,806 (2,219,607 ) Government assistance and R&D tax credits receivable (283,771 ) (205,042 ) 553,097 Inventories (298,722 ) (609,663 ) (541,093 ) Prepaid expenses (219,276 ) (273,497 ) 95,795 Prepaid financing fees (55,014 ) — — Accounts payable and accrued liabilities (11,454,393 ) 2,534,308 1,720,000 Provisions (878,144 ) 878,144 — (10,989,247 ) 2,421,056 (391,808 )

Government Grants

Government Grants	12 Months Ended
	Sep. 30, 2024
Government Grants [Abstract]
Government grants	23. Government grants Year ended September 30, 2024 Grant recognized in statement of loss Grant recorded against carrying amount of intangible assets (Note 12) Total grant $ $ $ Other grants 90,065 13,713 103,778 Total grants 90,065 13,713 103,778 R&D tax credit — 346,580 346,580 Total grants and R&D tax credits 90,065 360,293 450,358 Year ended September 30, 2023 Grant recognized in statement of loss Grant recorded against carrying amount of intangible assets (Note 12) Total grant $ $ $ Other grants 377,080 268,460 645,540 Total grants 377,080 268,460 645,540 R&D tax credit 225,609 256,234 481,843 Total grants and credits 602,689 524,694 13 Year ended September 30, 2022 Grant recognized in statement of loss Grant recorded against carrying amount of intangible assets (Note 12) Total grant $ $ $ Canada Emergency Wage Subsidy 83,735 33,684 117,419 Other grants 351,713 917,104 1,268,817 Total grants 435,448 950,788 1,386,236 R&D tax credit 70,191 776,050 846,241 Total grants and R&D tax credits 505,639 1,726,838 2,232,477 The R&D tax credit is recognized as a reduction of research and development costs in the consolidated statements of loss and comprehensive loss. The amounts recorded in reduction of property and equipment and intangible assets were $ Nil Nil Within Canada, the Company participated in the Canada Emergency Wage Subsidy (“CEWS”), a grant measure of the Canadian government as a response to the COVID-19 pandemic. CEWS provides qualifying companies with a monthly financial support grant based on payroll, subject to certain caps. Eligibility is triggered by and scaled according to the reduction in year-over-year Canadian revenue on a month-by-month basis. Within Canada, the Company participated in the Industrial Research Assistance Program (“IRAP”) with the National Research Council of Canada. IRAP provides fundings for eligible projects to companies, to increase their innovation capacity and take ideas to market. Within Israel, the Company participated in the Israeli National Authority for Technological Innovation (“IIA”). IIA provides fundings for eligible projects to companies, to effectively address the dynamic and changing needs of the local and international innovation ecosystems. There are no unfulfilled conditions or contingencies attached to the above grants.

Finance Costs, Net

Finance Costs, Net	12 Months Ended
	Sep. 30, 2024
Finance Costs, Net [Abstract]
Finance costs, net	24. Finance costs, net Years ended September 30, 2024 2023 2022 $ $ $ Interest expenses (income) Interest income (334,751 ) (223,594 ) (40,251 ) Gain on government grant liability modification (252,874 ) (4,332,173 ) — Gain on other loan settlement — (1,605,561 ) — Interest expense on term loan (Note 15) 3,048,079 2,016,587 1,830,360 Interest expense on lease liabilities 300,424 369,872 518,175 Interest expense on credit facility (Note 15) 4,827,753 4,843,390 3,630,814 Interest expense on convertible notes (Note 15) 7,814,330 1,067,932 — Interest expense on bridge loans 477,776 138,347 — Interest expense on short term liability 95,381 — — Interest expense on other loan (Note 15) — 160,413 274,263 Accretion and remeasurement of government grant liability (Note 17) 271,088 74,335 (78,567 ) Bridge loans issuance cost — 350,000 — SEPA commitment fee (Note 18) 512,775 — — Capitalized borrowing costs (Note 12) (1) (8,243,627 ) (3,898,829 ) (6,994,197 ) 8,516,354 (1,039,281 ) (859,403 ) Loss (gain) on revaluation of instruments carried at fair value Warrant liability (Note 16) (1,117,069 ) — — Bridge loan 1,201,379 — — Convertible loans (2) — — (6,089,300 ) Contingent consideration payable (4) — — (1,265,043 ) Credit facility — — 225,105 Conversion option (Note 15) (5,637,321 ) 21,100 — (5,553,011 ) 21,100 (7,129,238 ) Other Loss (gain) on lease modification (Note 11) (204,146 ) — — Non-capitalizable financing costs 255,281 — — Modification of convertible loans (Note 15) (2) 9,645 — 124,717 Net loss on debt extinguishments (3) — — 454,092 Loss on exercise of conversion option 366,957 — — Bank charges 71,999 64,166 91,840 Foreign exchange loss (gain) (399,827 ) 224,057 (2,749,505 ) 99,909 288,223 (2,078,856 ) Finance costs, net 3,063,252 (729,958 ) (10,067,497 ) (1) The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the years ended September 30, 2024, 2023 and 2022 was 22.8%, 17% and 16%, respectively. (2) On November 1, 2021, the Company amended the convertible loans to increase the discount of the conversion feature to 28% of the Class D-1 preferred shares to be issued. The change in fair value between September 30, 2021, and November 1, 2021, of $6,089,300 was recognized as a gain on revaluation in the consolidated statements of loss. The Company incurred costs for this modification of $124,717. (3) During the year ended September 30, 2022, the Company recorded a net loss on debt extinguishment of $454,092. The terms of the term loan were modified to remove the substantive equity conversion feature. The change was considered a fundamental change to the terms of the credit facility and was accounted for as an extinguishment of the existing term loan and recognition of a new loan. The carrying value of the term loan on November 1, 2021, amounting to $30,000,000 was derecognized and a loss on extinguishment, calculated as the difference between the amount derecognized and the initial measurement of the modified loan recognized at fair value amounting to $30,000,000, including transaction costs of $454,092. The new term loan is designated at amortized cost (Note 15). (4) On July 6, 2022, all remaining contingent shares were issued (42,594 common shares) to the selling shareholders, for a fair value of $2,215,739, resulting in a gain on revaluation of $1,265,043 recorded in Finance Costs, net in the consolidated statements of loss and comprehensive loss.

Income Taxes

Income Taxes	12 Months Ended
	Sep. 30, 2024
Income taxes [Abstract]
Income taxes	25. Income taxes The reconciliation of the income tax provision (recovery) calculated using the combined Canadian federal and provincial statutory income tax rate with the income tax provision (recovery) in the consolidated financial statements is as follows: Years ended September 30, 2024 2023 2022 $ $ $ Loss before income taxes (166,179,817 ) (51,424,409 ) (73,418,745 ) Income taxes at the Canadian statutory tax rate of 26.50% (26.50% in 2023 and 26,50% in 2022) (44,037,651 ) (13,760,987 ) (19,455,967 ) Tax effect from: Effect of differences in tax rates in other jurisdictions 4,823,250 903,064 659,121 Non-deductible items 621,053 574,922 8,131,886 Listing expense 15,671,987 — — Foreign exchange effect of translation of foreign subsidiaries in the functional currency 143,568 — — Items recorded in shareholders' equity (597,512 ) — — Tax losses and deductible temporary differences for which no deferred income tax assets is recognized 19,505,818 11,436,187 10,696,915 Utilization of previously unrecognized deferred income tax assets (14,490 ) — — Adjustment in respect of prior years 3,910,028 846,814 (31,955 ) Other (26,051 ) — — Income tax expense (recovery) — — — Deferred income tax assets and liabilities on temporary differences and unused tax losses are as follows: Balance as at October 1, 2023 Credited (charged) to the statement of loss Credited (charged) to the shareholders’ equity Balance as at September 30, 2024 $ $ $ $ Financing fees 2,124,929 (44,734 ) — 2,080,195 Provision and accruals 519,097 202,227 — 721,324 Research and development cost 5,361,039 2,319,700 — 7,680,739 Losses carried forward 55,679,194 9,974,804 — 65,653,998 Convertible loan 12,175 3,117 — — Property and equipment — 1,138,543 — 1,138,543 Lease liabilities 924 944 (384,600 ) — 540,344 Government grant liability 152,074 (117,287 ) — 34,787 Deferred income grants 120,573 1 — 120,574 Total deferred tax assets 64,894,025 13,091,773 — 77,970,506 Property and equipment (52,996 ) 52,996 — — Intangible assets (4,207,715 ) 4,054,968 — (152,747 ) Right-of-use assets (745,340 ) 298,368 — (446,972 ) Convertible loan — — — — Debt discount-Grant/warrants (2,995,821 ) 2,176,742 435,585 (383,494 ) Grant receivable (23,189 ) (837 ) — (24,026 ) Conversion option liability 5,592 (182,682 ) (1,311,209 ) (1,488,299 ) Total deferred tax liabilities (8,019,469 ) 6,399,555 (875,624 ) (2,495,538 ) Net deferred tax assets (liabilities) 56,874,556 19,491,328 (597,512 ) 75,768,373 Unrecognized net deferred tax assets (56,874,556 ) (19,491,328 ) 597,512 (75,768,373 ) Recognized net deferred tax (liabilities) — — — — Balance as at October 1, 2022 Credited (charged) to the statement of loss Credited (charged) to the shareholders’ equity Balance as at September 30, 2023 $ $ $ $ Financing fees 1,970,593 154,336 — 2,124,929 Provision and accruals 519,550 (453 ) — 519,097 Research and development cost 4,700,695 660,343 — 5,361,039 Losses carried forward 43,648,546 12,030,648 — 55,679,194 Convertible loan — 12,175 — 12,175 Lease liabilities 1,520,988 (596,044 ) — 924,944 Government grant liability 140,547 11,527 — 152,074 Deferred income grants 120,573 — — 120,573 Other debt discount 420,004 (420,004 ) — - Total deferred tax assets 53,041,496 11,852,528 — 64,894,025 Property and equipment (326,154 ) 273,159 — (52,996 ) Intangible assets (5,036,692 ) 828,977 — (4,207,715 ) Right-of-use assets (1,347,385 ) 602,045 — (745,340 ) Debt discount-Grant/warrants (2,309,719 ) (686,102 ) — (2,995,821 ) Grant receivable (38,156 ) 14,967 — (23,189 ) Conversion option liability — 5,592 — 5,592 Total deferred tax liabilities (9,058,106 ) 1,038,637 — (8,019,469 ) Net deferred tax assets (liabilities) 43,983,390 12,891,166 — 56,874,556 Unrecognized net deferred tax assets (43,983,390 ) (12,891,166 ) — (56,874,556 ) Recognized net deferred tax (liabilities) — — — — Balance as at October 1, 2021 Credited (charged) to the statement of loss Credited (charged) to the shareholders’ equity Balance as at September 30, 2022 $ $ $ $ Financing fees 358,581 (154,408 ) 1,766,420 1,970,593 Provision and accruals 381,341 138,209 — 519,550 Research and development cost 5,361,422 (660,727 ) — 4,700,695 Losses carried forward 31,951,781 11,696,765 — 43,648,546 Convertible loan 7,152,109 (7,152,109 ) — — Lease liabilities 1,128,610 392,378 — 1,520,988 Government grant liability 96,044 44,503 — 140,547 Deferred income grants 120,573 — — 120,573 Other debt discount 514,938 (94,934 ) — 420,004 Total deferred tax assets 47,065,399 4,209,677 1,766,420 53,041,496 Property and equipment (251,862 ) (74,292 ) — (326,154 ) Intangible assets (11,535,305 ) 6,498,613 — (5,036,692 ) Right-of-use assets (1,041,824 ) (305,561 ) — (1,347,385 ) Debt discount-Grant/warrants (2,716,353 ) 406,634 — (2,309,719 ) Grant receivable — (38,156 ) — (38,156 ) Total deferred tax liabilities (15,545,344 ) 6,487,238 — (9,058,106 ) Net deferred tax assets (liabilities) 31,520,055 10,696,915 1,766,420 43,983,390 Unrecognized net deferred tax assets (31,520,055 ) (10,696,915 ) (1,766,420 ) (43,983,390 ) Recognized net deferred tax (liabilities) — — — — As at September 30, 2024, the year of expiry of operating losses in the consolidated statement of financial position are as follows, presented by tax jurisdiction: Canada Year Federal Quebec USA Israel of expiry $ $ $ $ 2027 1,586,446 1,504,740 — — 2028 1,365,399 1,311,824 — — 2029 2,303,130 2,280,459 — — 2030 1,375,780 1,306,718 — — 2031 3,482,936 3,482,936 — — 2032 3,266,503 3,275,941 — — 2033 3,408,474 3,444,648 — — 2034 885,475 885,963 — — 2035 — — — — 2036 15,542,450 15,638,499 — — 2037 22,974,686 22,727,051 — — 2038 28,727,803 28,444,120 — — 2039 33,860,655 33,548,568 — — 2040 29,975,342 29,600,226 — — 2041 37,595,360 38,085,889 — — 2042 8,365,418 8,454,445 — — 2043 14,845 15,617 — — 2044 26,579,369 26,968,102 — — Indefinite — — 588,790 43,999,987 227,831,171 227,458,086 588,790 43,999,987 As at September 30, 2024, deferred income tax assets of $ Nil As at September 30, 2024, the R&D tax credits accumulated, for which no tax credits receivable were recognized, that will be deductible against income taxes payable in the consolidated statement of financial position as well as their respective year of expiry, are as follows: Years of investment Federal Year 2009 1,562 2025 2009 1,257 2026 2010 18,655 2027 2011 9,843 2028 2012 7,069 2029 2016 9,718 2033 2017 51,182 2035 2017 25,029 2036 2018 480,243 2037 2019 1,134,507 2038 2020 1,389,834 2039 2021 1,243,043 2040 2022 1,359,218 2041 2023 932,549 2042 2023 183,559 2043 2024 747,159 2044 7,594,427 In addition, the difference between the carrying value and tax basis of research and development costs amounts to $26,265,977 at the federal level and $28,112,808 at the provincial level. These costs can be carried forward indefinitely against future years’ taxable income in their respective tax jurisdiction. No deferred income tax assets have been accounted for in connection with these benefits. As at September 30, 2024, there are no taxable temporary differences associated with investment in a subsidiary. As at September 30, 2023, no deferred tax liability was recognized on the taxable temporary difference of $2,334,066 in respect of investment in a subsidiary on the basis that management determined that it was not probable that the taxable difference would reverse in a foreseeable future.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Related party transactions	26. Related party transactions Compensation of key management personnel The Company’s directors and members of the executive committee are the Company’s key management personnel. Compensation awarded to key management include the following: Years ended September 30, 2024 2023 2022 $ $ $ Salaries and short-term employee benefits 2,305,749 1,883,078 2,050,590 Stock-based compensation 5,939,192 850,271 1,134,006 8,244,941 2,733,349 3,184,596 Transactions with related parties Years ended September 30, Entity with significant influence over the Company 2024 2023 2022 $ $ $ Consolidated statement of loss Interest on convertible loans 3,023,652 — — Loss on exercise of conversion option 366,957 — — Gain on revaluation of convertible loans — — (704,912 )

Capital Management

Capital Management	12 Months Ended
	Sep. 30, 2024
Capital Management [Abstract]
Capital management	27. Capital management The Company views capital as the sum of credit facility, term loan, bridge loan, convertible notes, redeemable stock options, other loan, government grant liabilities, contingent consideration payable and equity (deficiency) attributable to owners of the capital stock of the parent, net of cash. The Company’s objectives, when managing capital, are to safeguard the Company’s ability to continue as a going concern, in order to provide an adequate return to shareholders and maintain sufficient level of funds to finance its commercialization activities, research and development activities, general and administrative expenses, working capital and overall capital expenditures, including those associated with intangible assets. To maintain or adjust the capital structure, the Company may issue new shares, issue new debt or dispose assets, all of which are subject to market conditions and the terms of the underlying third-party agreements. The Company is not subject to any capital requirements imposed by a regulator. No changes were made to the objectives, policies and processes for managing capital during the years ended September 30, 2024 and 2023. The total capital is calculated as follows: As at September 30, 2024 2023 $ $ Credit facility (28,229,902 ) (28,747,705 ) Term loan (10,767,007 ) (7,718,928 ) Bridge loan (9,913,619 ) — Convertible notes (40,309,902 ) (11,258,950 ) Redeemable stock options — (6,102,496 ) Derivative warrant liability (629,506 ) — Government grant liabilities (1,618,343 ) (1,468,296 ) Less: cash 5,269,084 5,056,040 Net debt (86,199,195 ) (50,240,335 ) Equity (deficiency) attributable to owners of the capital stock of the parent (88,634,694 ) 7,111,792 (174,833,889 ) (43,128,543 )

Financial Instruments

Financial Instruments	12 Months Ended
	Sep. 30, 2024
Financial Instruments [Abstract]
Financial instruments	28. Financial instruments The classification of financial instruments as well as their carrying amounts are presented in the table below: September 30, 2024 Amortized FVTPL Total $ $ $ Financial assets Cash 5,269,084 — 5,269,084 Accounts receivable (1) 1,150,946 — 1,150,946 Current financial assets 6,420,030 — 6,420,030 Financial liabilities Accounts payable and accrued liabilities 2 13,412,889 — 13,412,889 Credit facility 28,229,902 — 28,229,902 Convertible bridge loan — 6,853,623 6,853,623 Non-convertible bridge loan 3,059,996 3,059,996 Warrant liability — 629,506 629,506 Term loan 10,767,007 — 10,767,007 Convertible notes 40,309,902 — 40,309,902 Conversion option — 6,008 6,008 Government grant liabilities 1,618,343 — 1,618,343 Total 97,398,039 7,489,137 104,887,176 Current 17,302,101 7,489,137 24,791,238 Non-current 80,095,938 — 80,095,938 September 30, 2023 Amortized FVTPL Total $ $ $ Financial assets Cash 5,056,040 — 5,056,040 Accounts receivable (1) 2,281,915 — 2,281,915 Current financial assets 7,337,955 — 7,337,955 Financial liabilities Accounts payable and accrued liabilities 2 12,466,676 — 12,466,676 Credit facility 28,747,705 — 28,747,705 Term loan 7,718,928 — 7,718,928 Convertible notes 11,258,950 — 11,258,950 Conversion option — 737,974 737,974 Government grant liabilities 1,468,296 — 1,468,296 Total 61,660,555 737,974 62,398,529 Current 13,035,483 737,974 13,773,457 Non-current 48,625,072 — 48,625,072 1 Excluding commodity taxes receivable, as these amounts do not represent a contractual right to receive cash or another financial asset. 2 Excluding deferred revenue, as these amounts do not represent a contractual obligation to deliver cash or another financial asset. Financial risk management The Company is exposed to various types of risks due to the nature of the business activities it carries on, including those related to the use of financial instruments. The Company does not use financial derivatives to manage those risks. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due or can only do so at excessive cost. The Company manages this risk by maintaining detailed cash forecasts and long-term operating and strategic plans. The adequacy of liquidity is assessed in view of operational needs, sales forecasts and maturity of indebtedness. The Company is confident that the future cash flows from operations and financing will allow for the realization of assets and settlement of liabilities in the normal course of business as they become due. The Company also continually monitors any financing opportunities to optimize its capital structure. The following table summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payments: September 30, 2024 Less than 1 to 5 years More than Total $ $ $ $ Accounts payable and accrued liabilities 13,412,889 — — 13,412,889 Credit facility — 30,000,000 — 30,000,000 Convertible loan — 64,018,174 — 64,018,174 Term loan — 19,756,619 2,751,798 22,508,417 Bridge loan 8,443,834 — — 8,443,834 Government grant liabilities 896,491 1,295,992 — 2,192,483 Total 22,753,214 115,070,785 2,751,798 140,575,797 September 30, 2023 Less than 1 year 1 to 5 years More than 5 years Total $ $ $ $ Accounts payable and accrued liabilities 12,466,676 — — 12,466,676 Redeemable stock options — 6,102,496 — 6,102,496 Credit facility 4,766,345 38,568,461 — 43,334,806 Convertible loan — 39,610,854 — 39,610,854 Term loan — 21,317,876 13,412,208 34,730,084 Government grant liabilities 568,807 1,209,857 — 1,778,664 Total 17,801,828 106,809,544 13,412,208 138,023,580 Credit risk Credit risk is the risk of a financial loss resulting from the counterparty’s inability or refusal to fully meet its contractual obligations. The Company’s maximum exposure to credit risk is equal to the amounts recorded as cash and trade accounts receivable. Cash is maintained with high-credit quality financial institutions. Management considers the risk of non-performance related to cash to be minimal. As at September 30, 2024, the balance receivable from one client represents 63% of trade accounts receivable (two clients represented 69% as at September 30, 2023). An impairment analysis is performed at each reporting date on individual basis for major items. Generally, the Company does not require collateral or other security from customers for trade accounts receivable; credit is extended following an evaluation of creditworthiness. To manage credit risk, the Company insures 0% as at September 30, 2024 (39% in 2023), of its accounts receivable through Exportation and Development Canada. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company’s exposure to the risk of changes in market interest rates relates primarily to the Company’s long-term debt obligations with floating interest rates. The Company is exposed to future cash flow risk with respect to the floating interest rate on its operating loan and its credit facility. The Company is exposed to change in fair value of financial instruments with fixed interest rates. Interest rate sensitivity The following table demonstrates the sensitivity to a reasonably possible change in interest rates on that portion of loans and borrowings affected. With all other variables held constant, the Company’s net loss is affected through the impact on floating rate borrowings, as follows: Increase/ Effect Credit facility, convertible notes, term loan and bridge loan +200 2,398,194 -200 (2,398,194 ) Government grant liability +200 29,160 -200 (29,160 ) The assumed movement in basis points for the interest rate sensitivity analysis is based on the currently observable market environment, showing a significantly higher volatility than in prior years. Foreign exchange risk Since the Company operates internationally, it is exposed to foreign exchange risk as a result of potential exchange rate fluctuations related to non-intragroup transactions. Fluctuations in the Canadian dollar and the exchange rates could have potentially significant impact on the Company’s results of operations. If these variations were to occur, the impact of +5% appreciation of the USD, EUR and NIS currencies on the Company’s consolidated net loss and deficit for financial instruments held would be an increase (decrease) of net loss and deficit as follows: Year ended September 30, Change in 2024 2023 USD +5% (2,519,428 ) 592,954 EUR 7,591 (10,296 ) NIS (130,945 ) 171,980 A 5% weakening of the exchange rate would have had an equal but opposite effect on the amount shown above, assuming that all other variables remain constant.

Commitments

Commitments	12 Months Ended
	Sep. 30, 2024
Commitments [Abstract]
Commitments	29. Commitments Other than commitments already disclosed in notes 11 for leases and notes 15 for long-term debt, the Company is committed to minimum amounts under long-term agreements for license and telecommunications and office equipment, which expire at the latest in 2025. The Company has also entered into a development contract. As at September 30, 2024, minimum commitments remaining under these agreements over the following years are as follows: Total 2025 2026 2027 $ $ $ $ Cloud services 946,558 723,571 212,087 10,900 Subcontracting services 698,470 698,470 — — License 176,977 166,313 10,664 — Telecommunications 298,251 155,600 87,630 55,020 2,120,256 1,743,954 310,381 65,920

Subsequent Events

Subsequent Events	12 Months Ended
	Sep. 30, 2024
Subsequent Events [Abstract]
Subsequent events	30. Subsequent events Strategic collaboration agreement and a software license agreement On December 9, 2024, the Company announced that LeddarTech and Texas Instruments (“TI”) have entered into a strategic collaboration agreement and a software license agreement to enable a comprehensive, integrated platform solution for ADAS an AD markets. Under the license agreement, TI has agreed to make advanced royalty payments to catalyse joint commercialization. The agreement outlines a total payment of approximately US$10 million in advance royalties, with the potential for additional royalties over time. An initial payment of US$5.0 million was received by the Company on December 12, 2024. A subsequent payment of US$3.0 million USD will follow the completion of the demonstrator, which is planned to debut at the Consumer Electronics Show in Las Vegas next month. The final US$1.9 million will be contingent upon the execution of a client contract with an original equipment manufacturer (OEM). The consideration received in advance from TI will be recorded as deferred revenue until the Company fulfills its related obligations. Credit Facility and Bridge Financing On December 6, 2024, in connection with the collaboration and license agreements with TI and the advanced royalty payments provided thereunder (the “TI Pre-paid Royalty Fee”), LeddarTech entered into: - a fourteenth amendment of its Credit facility with Desjardins pursuant to which Desjardins has agreed to, among other things: (i) temporarily postpone payment of interest for a certain period of time, and (ii) temporarily suspend the minimum cash covenant until the earlier of (a) December 13, 2024, and (b) the date of disbursement to LeddarTech of the full first instalment of the TI Pre-paid Royalty Fee. - a second amendment of the Bridge Financing modifying among other things, the maturity of the bridge loan to December 13, 2024, which date will automatically be extended upon the disbursement by TI to LeddarTech of the full first instalment of the TI Pre-paid Royalty Fee, to the earlier of (a) January 31, 2025 and (b) the business day following the Short-Term Outside Date. Also, on October 15, 2024, the Tranche 2 of the Bridge Financing was issued for an aggregate amount of US$2.8 million composed of US$0.9 million in Non-Convertible Bridge Loan and US$1.9 million in Convertible Bridge Loan. Issuance of common shares under the SEPA agreement In December 2024, the Company issued 5,490,000 common shares under the SEPA agreement (refer to Note 18), generating net proceeds of US$9 million.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Statement of compliance	Statement of compliance These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) issued by the International Accounting Standards Board (“IASB”).
Basis of presentation	Basis of presentation The consolidated financial statements are prepared on a historical cost basis, except for some financial instruments and Stock-based payment transactions, which are measured at fair value.
Basis of presentation	Basis of consolidation These consolidated financial statements include the accounts of the Company and those of its subsidiaries (refer to note 1). The Company consolidates investees when, based on the evaluation of the substance of the relationship with the Company, it concludes that it controls the investees. The Company controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee, has power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee), and has the ability to affect those returns through its power over the investee. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies in line with the Company’s accounting policies. All intercompany balances and transactions are eliminated upon consolidation. When a subsidiary is not wholly owned, the Company recognizes the non-controlling interests’ (“NCI”) share of the net assets and results of operations in the subsidiary. A change in ownership interest of a subsidiary, without a loss of control, is accounted for as an equity transaction.
Segments	Segments The Company operates as one operating and reportable segment. The Company’s Chief Operating Decision Maker is its Chief Executive Officer, who reviews financial information presented on a consolidated basis for purposes of making operating decisions, assessing financial performance and allocating resources. Revenue by location is disclosed in Note 7.
Foreign currency translation	Foreign currency translation a) Functional and presentation currency These consolidated financial statements are presented in Canadian dollars, which is also the Company’s functional currency. The Company determines the functional currency of each foreign operation and items included in the financial statements of each foreign operation are measured using that functional currency. The Canadian dollar is the functional currency of all foreign operations. b) Transactions and balances Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the transaction date. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at the year-end exchange rates of monetary assets and liabilities denominated in currencies other than the functional currency are reflected in the consolidated statement of loss.
Financial instruments	Financial instruments a) Recognition and derecognition Financial instruments are recognized in the consolidated statement of financial position when the Company becomes a party to the contractual obligations of the instrument. On initial recognition, financial instruments are recognized at their fair value, and in the case of financial liabilities not at fair value through profit or loss (“FVTPL”), net of transaction costs that are directly attributable to the issue of such financial liabilities. Financial assets are subsequently derecognized when payment is received in cash or other financial assets or if the debtor is discharged of its liability. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When the terms of the liability are substantially modified, such modification is treated as a debt extinguishment and results in the derecognition of the original liability and the recognition of a new liability at fair value. The difference in the respective carrying amounts is recognized in the consolidated statement of loss. If an exchange of debt instruments or modification of terms is accounted for as an extinguishment, any costs or fees incurred are recognized as part of the gain or loss on the extinguishment. If the exchange or modification is not accounted for as an extinguishment, any costs or fees incurred adjust the carrying amount of the liability and are amortised over the remaining term of the modified liability. b) Classification Subsequent to initial recognition, financial instruments are measured according to the category to which they are classified. Financial instruments are classified and measured at amortized cost, or classified at FVTPL or designated at FVTPL, in which case they are subsequently measured at fair value. The classification of financial assets and liabilities is driven by the Company’s business model for managing the assets or liabilities and their contractual cash flow characteristics. Financial assets that are held to collect contractual cash flows where those cash flows represent solely payments of principal and interest are measured at amortized cost. Financial liabilities are measured at amortized cost, unless the Company has opted to measure them at FVTPL. The Company classifies cash and trade receivable, and other receivables (excluding commodity taxes receivable) as financial assets measured at amortized cost and accounts payable and accrued liabilities (excluding deferred revenue), term loan, credit facility (after modification as disclosed in note 24 (3)), convertible loan, non-convertible bridge loan, convertible bridge loan, other loan and the government grant liabilities as financial liabilities measured at amortized cost. The Company has designated its credit facility (until modification) and its convertible loans, which contain embedded derivatives, as financial liabilities at FVTPL except that fair value changes due to credit risk are recorded in other comprehensive income (loss). The Company has elected to not disaggregate the interest accrued on the convertible loans from the change in fair value that is presented in the consolidated statement of loss as an unrealized loss (gain) on the revaluation of the convertible loans included in finance costs, net (Note 24). c) Hybrid financial instruments and derivatives Hybrid financial instruments issued by the Company comprise PIPE Convertible loan and Convertible Bridge Loan that can be converted into a variable number of shares. A hybrid instrument contains both an embedded derivative and a host contract. If the embedded derivative is not closely related to the host it must be separated from the host contract and recorded at fair value, with any changes in fair value recognized in profit or loss. The entire hybrid instrument may also be designated as FVTPL on initial recognition and measured at fair value through profit or loss. Warrants and conversion options disclosed in Note 16 meet the definition of a derivative. Warrants and conversion options accounted for separately from the underlying convertible notes that are liability classified are initially and subsequently measured at fair value, and changes therein are accounted for through profit or loss. The Company elected to designate the Convertible Bridge Loan at fair value. d) Impairment of financial instruments The expected credit losses associated with debt instruments carried at amortized cost is assessed on a forward-looking basis. For trade accounts receivable, the Company applies a simplified approach in calculating expected credit losses and does not track changes in credit risk, but instead recognizes a loss allowance based on lifetime expected credit losses at each reporting date.
Contingent consideration	Contingent consideration Contingent consideration payable, resulting from business combinations, is valued at fair value at the acquisition date as part of the business combination. When the contingent consideration payable meets the definition of a financial liability, it is subsequently remeasured to fair value at each reporting date. The contingent consideration payable resulting from a business combination is classified as a non-derivative financial liability when the Company is or may be obliged to deliver a variable number of the Company’s common shares. As such, it is subsequently remeasured to fair value at each reporting date and the change in fair value (including the change to the Company’s own credit risk) is presented in the consolidated statement of loss and comprehensive loss as an unrealized loss (gain) on revaluation of instruments carried at fair value included in finance costs, net (Note 24).
Inventories	Inventories Raw materials and finished goods are recorded at the lower of cost and net realizable value. Cost is determined using the first-in, first-out method. The cost of finished goods includes the cost of direct materials and labour, and a proportion of manufacturing overhead costs based on normal operating capacity. The net realizable value is defined as the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Inventories are written down to net realizable value when the cost of inventories is estimated to be unrecoverable due to obsolescence, damage or declining selling prices. If a decline in the price of raw materials indicates that the cost of the finished goods exceeds net realizable value, the raw materials are written down to the replacement cost of the materials, which is the best available measure of the net realizable value. When circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in selling prices, the amount of the previously recorded write-down is reversed, without exceeding original cost.
Property and equipment	Property and equipment Property and equipment are initially recorded at cost and subsequently measured at cost, less accumulated depreciation and impairment. Depreciation is calculated using the straight-line method over the assets’ estimated useful lives as follows: Computer equipment 3 years Office furniture and equipment 5 years R&D equipment and tools 5 years Stands and moulds 4 and 10 years Leasehold improvements Term of lease Vehicles 5 years Estimated useful life and depreciation method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The depreciation of property and equipment is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the property and equipment or capitalized as development costs.
Leases	Leases The Company assesses at contract inception whether a contract is, or contains, a lease; that is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company recognizes right-of-use assets at the commencement date of the lease. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized and any initial direct costs. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term, including renewal options the Company is reasonably certain to exercise, and the estimated useful lives of the assets as follows: Office premises 3 to 15 years Other equipment 3 to 5 years The depreciation of right-of-use assets is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the right-of-use asset or capitalized as development costs. At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease term, which includes the net present value of fixed payments and the value of any options to extend a lease where the Company is reasonably certain to do so. In calculating the present value of lease payments, the Company uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s incremental borrowing rate. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. Lease payments on short-term leases with lease terms of less than 12 months or low-value leases are accounted for as expenses on a straight-line basis in the consolidated statement of loss. Variable lease payments that do not depend on an index or a rate are recognized as expenses (unless they are incurred to produce inventories) in the period in which the event or condition that triggers the payment occurs.
Business combinations and goodwill	Business combinations and goodwill Business combinations are accounted for using the acquisition method. Acquisition-related costs are expensed as incurred. The Company determines that it has acquired a business when the acquired set of activities and assets include at least an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Company acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interests (“NCI”) over the fair value of net identifiable assets acquired and liabilities assumed). Subsequently, goodwill is measured at cost less any accumulated impairment losses.
Intangible assets	Intangible assets Intangible assets consist of patents, licenses, software, others and development costs with finite useful lives. Intangible assets are initially recorded at cost and subsequently measured at cost, less accumulated amortization and impairment. In regard to patents, costs are capitalized during the application period and are being amortized from the grant date over the residual life of the patent, which does not exceed 20 years from the application date. Amortization is calculated using the straight-line method over the assets’ estimated useful lives as follows: Patents Life of the patent Licenses 10 and 18 years Software 3 years Others 10 years Development costs Period of expected future sales from the related project (1) 1 Amortization of the asset begins when development is completed, and the asset is available for use. Estimated useful life and the amortization method are reviewed at the end of each reporting period, with the effect of any changes in estimates being accounted for on a prospective basis. The amortization expense on intangible assets with finite useful lives is recognized in the consolidated statement of loss in the expense category that is consistent with the function of the intangible assets or capitalized as development costs. Borrowing costs directly attributable to the acquisition, construction or production of an asset that take a substantial period of time to get ready for its intended use or sale are capitalized as part of the cost of the asset. Developments costs related to the Company’s projects to develop and enhance the technology and capabilities of autonomous driving applications and advanced driver assistance systems (“ADAS”) are considered to be qualified assets eligible for borrowing costs capitalization. Borrowing costs consist of interest expense calculated using the effective interest method (this includes the effective interest on term loans and other debts including an implicit interest on convertible loans and credit facilities at FVTPL), interest on lease liabilities and other issuance costs that are incurred in connection with the borrowing of funds. Borrowing costs do not include gain or loss on revaluation of instruments carried at fair value. When the Company borrows funds specifically to obtain a particular qualifying asset, the borrowing costs that are directly related to that qualifying asset during the period are capitalized. When the Company borrows funds generally and uses them for the purpose of obtaining a qualifying asset, the Company determines the amount of borrowing costs eligible for capitalization by applying a capitalization rate to the expenditures on that asset. Expenditure on qualifying assets includes only the expenditure resulting in the payment of cash, the transfer of other assets or the assumption of interest-bearing liabilities. The capitalization rate is the weighted average of the borrowing costs applicable to all borrowings of the entity that are outstanding during the period. However, the Company excludes from this calculation borrowing costs applicable to borrowings made specifically for the purpose of obtaining a qualifying asset until substantially all the activities necessary to prepare that asset for its intended use or sale are complete. The amount of borrowing costs capitalized during a year shall not exceed the amount of borrowing costs incurred during that year.
Research and development costs	Research and development costs Research costs are expensed as incurred. Development costs on an individual project are recognized as an intangible asset when the Company can demonstrate: ● The technical feasibility of completing the intangible asset so that the asset will be available for use or sale; ● Its intention to complete the asset and its ability and intention to use or sell the asset; ● How the asset will generate future economic benefits; ● The availability of resources to complete the project; and ● The ability to measure the expenditure reliably during development.
Impairment of non-financial assets	Impairment of non-financial assets For the purposes of assessing impairment, assets are grouped in cash-generating units (“CGUs”), which represent the lowest levels for which there are separately identifiable cash inflows generated by those assets. Property and equipment, intangible assets, goodwill and right-of-use assets are tested for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. In addition, development costs that are not yet available for use and goodwill are tested for impairment annually, regardless of the presence of indicators of impairment. In the case of indicators of impairment, or when a required annual test is performed, the asset’s recoverable amount is calculated to establish the amount of impairment loss, if any. If it is not possible to determine the recoverable amount for an individual asset, the recoverable amount of the asset’s CGU is then determined. The recoverable amount is the higher of an asset or CGU’s fair value less cost of disposal and value in use. Fair value less costs of disposal represent the amount an entity could obtain at the valuation date from the asset’s disposal in an arm’s length transaction between knowledgeable, willing parties, after deducting the costs of disposal. Value in use is the present value of estimated future cash flows discounted at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the asset for which estimated future cash flows were not adjusted. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired. An impairment loss is recognized in the amount by which the carrying amount of an asset or CGU exceeds its recoverable amount. When the recoverable amount of a CGU to which goodwill has been allocated is lower than the CGU’s carrying amount, the related goodwill is first impaired. Any excess amount of impairment is recognized and attributed to assets in the CGU, prorated to the carrying amount of each asset in the CGU. In allocating an impairment loss, the Company shall not reduce the carrying amount of an asset below the highest of its fair value less costs of disposal (if measurable), its value in use (if determinable) and zero. The Company evaluates impairment losses for potential reversals when events or circumstances require such considerations, except for goodwill.
Government grants and Research and development (“R&D”) tax credits	Government grants and Research and development (“R&D”) tax credits Government grants and Research and development (“R&D”) tax credits are recognized when there is reasonable assurance that the grant will be received, and all attached conditions will be complied and will continue to comply with all the conditions related to such assistance. The Company recognizes the grants as other income or as a reduction of capital expenditures in the period that the related expenses or expenditures are incurred.
Provisions	Provisions Provisions are recognized when the Company has a present obligation (legal or constructive) 1) as a result of a past event; 2) when it is more probable than not that an outflow of resources embodying economic benefits will be required to settle the obligation; and 3) when a reliable estimate can be made of the amount of the obligation. The expense relating to any provision is accounted for in the consolidated statements of loss. If the known expected settlement date exceeds twelve months from the date of recognition, provisions are discounted using a current pre-tax interest rate that reflects the risks specific to the liability. Where discounting is used, the increase in the provision due to the passage of time is recognized as a financial expense. Provisions are reviewed periodically and adjusted as appropriate. The provisions are related to onerous contracts. These represent firm customer purchase orders in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs are the cost of fulfilling the contracts.
Government grant liabilities	Government grant liabilities Government grants that include a reimbursement clause based on the Company sales of a specific program are accounted for as a financial liability. At initial recognition, the government grant is estimated at the present value of all future cash disbursements. After the initial recognition, the government grant is measured at amortized cost using the effective interest method. Assumptions underlying expected sales are reviewed annually and are used to derive expected repayment schedules. When the expected repayment schedule changes, the Company recalculates the carrying value of the government grant liability using the original effective interest rate, with the corresponding gain or loss accounted for in financial expenses.
Capital stock	Capital stock The Company classifies a financial instrument, or its component part, as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument. In order to determine whether a financial instrument is an equity instrument rather than a financial liability, the instrument is an equity instrument if, and only if: a) the instrument includes no contractual obligation to deliver cash or another financial asset to another entity or to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the Company and b) if the instrument will or may be settled in the Company’s own equity instruments, it is i) a non-derivative that includes no contractual obligation for the Company to deliver a variable number of its own equity instruments, or ii) a derivative that will be settled only by the Company exchanging a fixed amount of cash or another financial asset for a fixed number of its own equity instruments. The Company determined that its preferred shares containing conversion features as a whole are a non-derivative instrument.
Stock-based compensation	Stock-based compensation For equity-settled Stock-based payment transactions with parties other than employees, the Company measures the goods or services received, and the corresponding increase in equity, directly, at the fair value of the goods or services received, unless that fair value cannot be estimated reliably. For transaction with parties other than employees, there is a rebuttable presumption that the fair value of the goods or services received can be estimated reliably. If the Company cannot estimate reliably the fair value of the goods or services received, the Company measures their value, and the corresponding increase in equity, indirectly, by reference to the fair value of the equity instruments granted. Any transactions costs incurred are expensed in the consolidated statements of loss. The Company also offers equity-settled and cash-settled Stock-based compensation plans to its employees and directors, under which the Company receives services as consideration for equity instruments of the Company. The Company accounts for all forms of stock-based compensation using the fair value-based method. a) Equity-settled compensation The fair value of stock options is determined at the date of the grant using the Black-Scholes option pricing model. Where granted stock options vest in instalments over the vesting period (defined as graded vesting), the Company treats each instalment as a separate stock option grant. The cumulative expense recognized for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the Company’s best estimate of the number of equity instruments that will ultimately vest. The expense in the consolidated statement of loss for a period represents the movement in cumulative expense recognized at the beginning and end of that period and is credited to “Reserve – stock options.” No expense is recognized for awards that do not ultimately vest because non-market performance and/or service conditions have not been met. Any consideration received by the Company in connection with the exercise of stock options is credited to “Capital stock.” Upon issuance of the shares, amounts recognized in “Reserve – stock options” are transferred to “Capital stock.” b) Cash-settled compensation A liability is recognized for the fair value of cash-settled transactions. The fair value is measured initially and at each reporting date up to and including the settlement date, with changes in fair value recognized in the consolidated statement of loss to the extent the employees have rendered service to date.
Defined contribution pension plans	Defined contribution pension plans The Company offers a defined contribution pension plan to its Canadian employees. The Company pays an annual contribution amounting to 3% of employee eligible salary on a civil year basis and has no legal or constructive obligation to pay further amounts. As a result, no related liability appears on the consolidated statement of financial position, except for the expense recognized for contributions due but not yet paid at the end of the reporting period. Contributions paid and payable to the defined contribution plan are expensed as incurred. The Company’s contribution related to the defined contribution plan for the year ended September 30, 2024, amounted to $212,630 ($283,545 in 2023, $400,658 in 2022), a portion of which was capitalized as intangible assets. Additionally, the Company offers a defined contribution pension plan to employees of its Israeli subsidiary, which complies with the local laws in that country. The Company pays an annual contribution amounting to 8.33% of the employee eligible salary towards the severance pay component. The Company pays an annual contribution amounting to 6.5% of the employee eligible salary towards the pension component. The Company’s contribution related to the Israeli subsidiary defined contribution plan for the year ended September 30, 2024, amounted to $1,007,696 ($1,057,881 in 2023, $1,101,890 in 2022), a portion of which was capitalized as intangible assets.
Revenue recognition	Revenue recognition Revenue from contracts with customers is recognized for each performance obligation, either over a period of time or at a point of time, depending on which method reflects the transfer of controls of the services underlying the particular performance obligation to the customer. Revenue from sales of products in the consolidated statement of loss is recognized at the point in time when the Company has transferred control of the products to the buyer, which is generally on delivery of the product. The Company generally has a right to payment at the time of delivery, which is the same time that the Company has satisfied its performance obligation under the arrangement, as such a receivable is recognized as the consideration is unconditional and only the passage of time is required before the payment is due. The Company recognizes revenue from sales of services over time because the customer simultaneously receives and consumes the benefits provided to them. The Company uses an input method in measuring progress of the services because there is a direct relationship between the Company’s effort (i.e., based on the labour hours incurred) and the transfer of service to the customer. The Company recognizes revenue on the basis of the labour hours expended relative to the total expected labour hours to complete the service. Consideration received from customers for which the Company has an obligation to transfer products or services is recorded as a deferred revenue.
Income taxes	Income taxes a) Current income taxes Current income tax assets and liabilities are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date in the countries where the Company operates and generates taxable income. Current income tax relating to items recognized directly in equity is recognized in equity and not in the consolidated statement of loss and comprehensive loss. Management periodically evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. b) Deferred income taxes The Company accounts for deferred income taxes using the liability method. Under this method, deferred income tax assets and liabilities are determined based on deductible or taxable temporary differences between the carrying amounts and tax bases of the assets and liabilities, using enacted or substantively enacted income tax rates expected to be in effect for the year in which differences are expected to reverse. Deferred income tax assets are recorded only to the extent that it is probable that they will be recovered.
Fair value measurement	Fair value measurement The fair value of a financial instrument is equal to the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as at the measurement date. Fair value is based on the presumption that the transaction takes place in the principal market for the asset or liability. The Company uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. Fair value requires the use of valuation techniques and assumptions. Fair value amounts disclosed in these consolidated financial statements represent the Company’s estimate of the price at which a financial instrument could be sold or transferred between market participants. They are point-in-time estimates that may change in subsequent reporting periods due to market conditions. All assets and liabilities for which fair value is measured in the consolidated financial statements are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 – Valuation based on quoted prices in active markets (unadjusted) for identical assets or liabilities. Level 2 – Valuation techniques based on inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 3 – Valuation techniques for which a significant input for the asset or liability is not based on observable market data (unobservable inputs).
Discontinued operations	Discontinued operations Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the statement of profit or loss. Cash flows from discontinued operations are included in the consolidated statement of cash flows and are disclosed separately in Note 7. The Group includes proceeds from disposal in cash flows from discontinued operations. Additional disclosures are provided in Note 7. All other notes to the financial statements include amounts for continuing operations, unless indicated otherwise. New and amended standards and interpretations The company is currently assessing the potential impact of new standards and amendments on its financial statements, which are effective for annual periods beginning on or after 1 January 2024 (unless otherwise stated). The Company has not early adopted any other standard, interpretation or amendment that has been issued but is not yet effective. Amendments to IFRS 16 - Lease Liability in a Sale and Leaseback The amendments in IFRS 16 specify the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognize any amount of the gain or loss that relates to the right of use it retains. Amendments to IAS 1 - Classification of Liabilities as Current or Non-current The amendments to IAS 1 specify the requirements for classifying liabilities as current or non-current. The amendments clarify: ● What is meant by a right to defer settlement ● That a right to defer must exist at the end of the reporting period ● That classification is unaffected by the likelihood that an entity will exercise its deferral right ● That only if an embedded derivative in a convertible liability is itself an equity instrument would the terms of a liability not impact its classification. In addition, an entity is required to disclose when a liability arising from a loan agreement is classified as non-current and the entity’s right to defer settlement is contingent on compliance with future covenants within twelve months.
Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7	Supplier Finance Arrangements - Amendments to IAS 7 and IFRS 7 The amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures clarify the characteristics of supplier finance arrangements and require additional disclosure of such arrangements. The disclosure requirements in the amendments are intended to assist users of financial statements in understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows and exposure to liquidity risk.

Reporting Entity, Nature of O_2

Reporting Entity, Nature of Operations and Going Concern Uncertainty (Tables)	12 Months Ended
	Sep. 30, 2024
Reporting Entity, Nature of Operations and Going Concern Uncertainty [Abstract]
Schedule of Company’s Subsidiaries	The Company’s subsidiaries are as follows: Name of subsidiary Place of Proportion of ownership September 30, September 30, LeddarTech USA Inc U.S. 100% 100% LeddarTech (Shenzhen) Sensing Technology Co., Ltd China 100% 100% Vayavision Sensing, Ltd. (“Vayavision”) (1) Israel 100% 60% LeddarTech Germany GmbH Germany 100% 100% (1) As of November 1, 2023, the Company exercised its call option to acquire its remaining participation in Vayavision (Note 18).

Summary of Accounting Policies

Summary of Accounting Policies (Tables)	12 Months Ended
	Sep. 30, 2024
Summary of Accounting Policies [Abstract]
Schedule of Assets' Estimated Useful Lives	Depreciation is calculated using the straight-line method over the assets’ estimated useful lives as follows: Computer equipment 3 years Office furniture and equipment 5 years R&D equipment and tools 5 years Stands and moulds 4 and 10 years Leasehold improvements Term of lease Vehicles 5 years Office premises 3 to 15 years Other equipment 3 to 5 years
Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives	Amortization is calculated using the straight-line method over the assets’ estimated useful lives as follows: Patents Life of the patent Licenses 10 and 18 years Software 3 years Others 10 years Development costs Period of expected future sales from the related project (1) 1 Amortization of the asset begins when development is completed, and the asset is available for use.

Acquisition of Prospector Cap_2

Acquisition of Prospector Capital Corp (Tables)	12 Months Ended
	Sep. 30, 2024
Acquisition of Prospector Capital Corp [Abstract]
Schedule of Fair Value of Transactions	The following table reconciles the fair value of elements of the Transactions: $ Fair value of consideration transferred 8,770,930 common shares 55,257,187 2,031,250 Class A Non-Voting Special Shares 10,115,625 65,372,812 Fair value of assets acquired, and liabilities assumed Cash 19,477,645 Accounts payable and accrued liabilities (11,497,830 ) Warrant liability 1 (1,746,575 ) Net asset acquired 6,233,240 Listing expense 59,139,572 1 Warrant liability includes Public Warrants, Private Warrants and Vesting Sponsor Warrants. See Note 16 for additional information.

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Sep. 30, 2024
Discontinued operations [Abstract]
Schedule of Discontinued Operations in the Consolidated Statement of Loss and Comprehensive Loss	The results of operations and cash flows related to this business are reclassified as discontinued operations in the consolidated statements of loss and comprehensive loss and cash flows as follows: Consolidated statements of loss and comprehensive loss Years ended September 30, 2024 2023 2022 $ $ $ Revenue Products 7,419,695 7,151,449 8,093,462 Services 62,210 64,810 38,809 Other 59,831 33,363 — 7,541,285 7,249,622 8,132,271 Cost of sales 5,608,917 7,521,846 5,231,093 Gross profit 1,932,368 (272,224 ) 2,901,178 Operating expenses Research and development costs, net 855,293 1,465,423 866,847 Restructuring costs — 22,189 — Impairment loss related to property and equipment 38,612 — — Impairment loss related to intangible assets — 5,791,439 — 893,905 7,279,051 866,847 Income (loss) from operations 1,038,463 (7,551,275 ) 2,034,331 Other (income) costs Gain on fixed assets disposal (84,576 ) — — Finance costs, net — 31,357 33,116 Income (loss) before income taxes 1,123,039 (7,582,632 ) 2,001,215 Income taxes — — — Net income (loss) and comprehensive loss from discontinued operations 1,123,039 (7,582,632 ) 2,001,215 Earnings (loss) per share Net income (loss) per common share, basic and diluted 0.05 (45.24 ) 14.83 Weighted average common shares outstanding, basic and diluted 22,774,782 167,610 134,913 Year ended September 30, 2022 As previously reported Adjustments As recast $ $ $ Revenue Products 8,145,606 (8,093,462 ) 52,144 Services 543,409 (38,809 ) 504,600 Other 77,106 — 77,106 8,766,121 (8,132,271 ) 633,850 Cost of sales 5,310,718 (5,231,093 ) 79,625 Gross profit 3,455,403 (2,901,178 ) 554,225 Operating expenses Marketing and product management 3,280,864 — 3,280,864 Selling 3,976,733 — 3,976,733 General and administrative 15,548,293 — 15,548,293 Research and development costs, net 22,057,911 (866,847 ) 21,191,064 Stock based compensation 4,272,673 4,272,673 Impairment loss related to intangible assets 38,207,503 — 38,207,503 87,343,977 (866,847 ) 86,477,130 Loss from operations (83,888,574 ) (2,034,331 ) (85,922,905 ) Other (income) costs Grant revenue (435,448 ) — (435,448 ) Finance costs, net (10,034,381 ) (33,116 ) (10,067,497 ) Loss before income taxes from continuing operations (73,418,745 ) (2,001,215 ) (75,419,960 ) Income taxes — — — Net loss and comprehensive loss from continuing operations (73,418,745 ) (2,001,215 ) (75,419,960 ) Discontinued operations Net income (loss) and comprehensive income (loss) from discontinued operations — 2,001,215 2,001,215 Net loss and comprehensive loss (73,418,745 ) — (73,418,745 ) Net loss and comprehensive loss attributable to: Non-controlling interests (4,099,897 ) — (4,099,897 ) Equity holders of the parent (69,318,848 ) — (69,318,848 ) Earnings (loss) per share Net income (loss) per common share, basic and diluted (513.80 ) 14.83 (528.64 ) Weighted average common shares outstanding, basic and diluted 134,913 134,913 134,913
Schedule of Discontinued Operations in the Consolidated Statements of Cash Flows	Consolidated statements of cash flows Years ended September 2024 2023 2022 $ $ $ Cash flows related to operating activities 1,169,278 (5,420,025 ) (2,978,135 ) Cash flows related to investing activities — 10,000 (81,227 ) Cash flows related to financing activities — — — Cash flows (used in) provided by discontinued operations 1,169,278 (5,410,025 ) (3,059,362 ) Year ended September 30, 2022 As previously reported Adjustments As recast $ $ $ Net loss (73,418,745 ) (2,001,215 ) (75,419,960 ) Net income from discontinued operations — 2,001,215 2,001,215
Schedule of Operating expenses	Operating expenses Year ended September As previously reported Adjustments As recast $ $ $ Employee benefit expenses 30,802,594 (713,917 ) 30,088,677 Stock-based compensation 4,272,673 — 4,272,673 Research costs 2,074,830 (89,788 ) 1,985,042 Impairment loss related to intangible assets 38,207,503 — 38,207,503 Marketing expenses 917,223 — 917,223 Selling expenses 299,382 — 299,382 Depreciation of property and equipment 1,291,048 — 1,291,048 Product line management expenses 47,965 — 47,965 Recruitment fees 791,788 (11,662 ) 780,126 Professional fees 3,852,140 — 3,852,140 Other expenses 1,176,515 — 1,176,515 Subcontractor services 2,006,904 (26,404 ) 1,980,500 Travel expenses 482,358 (11,864 ) 470,494 Amortization of intangible assets 257,064 — 257,064 Insurance 373,311 — 373,311 Research and development tax credits (70,191 ) — (70,191 ) Depreciation expense on right of use assets 560,870 (13,212 ) 547,658 Total operating expenses 87,343,977 (966,847 ) 86,477,130
Schedule of Revenue by Location	For years ended September 30, 2024, 2023 and 2022, the revenue by location, which is determined based on the primary billing address of the customer, is as follows: Year ended September 30, 2024 2023 2022 $ $ $ France 2,594,091 2,433,571 775,891 Canada 1,506,247 131,675 709,172 United States 1,481,493 2,863,154 4,609,147 Japan 1,068,814 124,384 263,752 Turkey 493,407 - 156,420 South Korea 478,024 744,466 502,461 Czech Republic 176,809 - United Kingdom 125,529 - 300,211 Poland 77,809 116,810 Hong Kong 50,306 646,696 296,838 Columbia 31,807 54,767 - Germany - 182,351 266,662 Italy - - 171.237 New Zealand - - 71,015 China - - 125,441 Other (65,239 ) 149,304 517,874 Total revenue 8,019,097 7,447,178 8,766,121 Revenue from continuing operations (477,812 ) (197,556 ) (633,850 ) Revenue from discontinued operations 7,541,285 7,249,622 8,132,271

Trade Receivable and Other Re_2

Trade Receivable and Other Receivables (Tables)	12 Months Ended
	Sep. 30, 2024
Trade Receivable and Other Receivables [Abstract]
Schedule of Trade Receivable and Other Receivables	As at September 30, 2024 2023 $ $ Trade accounts receivable 670,960 1,663,495 Commodity taxes receivable 338,456 1,407,560 Others 479,986 618,420 1,489,402 3,689,475

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Sep. 30, 2024
Inventories [Abstract]
Schedule of Inventories	As at September 30, 2024 2023 $ $ Raw materials 164,159 942,860 Finished goods 303,185 304,086 467,344 1,246,946

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Sep. 30, 2024
Property and Equipment [Abstract]
Schedule of Property and Equipment	Computer Office R&D Stands Leasehold Vehicles Total $ $ $ $ $ $ $ Cost October 1, 2023 5,015,523 1,073,834 1,206,115 898,697 1,125,039 192,205 9,511,413 Additions 236,352 5,005 166,485 — — 96,478 504,320 Disposals — (12,100 ) — — — — (12,100 ) Write-offs (19,935 ) (295,287 ) (87,418 ) (726,723 ) — — (1,129,363 ) September 30, 2024 5,231,940 771,452 1,285,182 171,974 1,125,039 288,683 8,874,270 Accumulated depreciation October 1, 2023 4,292,037 960,597 994,114 629,731 416,400 147,077 7,439,956 Depreciation (1) 640,962 25,892 97,808 265,897 134,871 35,132 1,200,562 Write-offs (19,935 ) (268,776 ) (87,418 ) (726,723 ) — — (1,102,852 ) September 30, 2024 4,913,064 717,713 1,004,504 168,905 551,271 182,209 7,537,666 Net book value September 30, 2024 318,876 53,739 280,678 3,069 573,768 106,474 1,336,604 1 Depreciation of $340,545 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization. Computer Office R&D Stands Leasehold Vehicles Total $ $ $ $ $ $ $ Cost October 1, 2022 4,867,724 1,108,834 1,166,561 898,697 1,133,617 192,205 9,367,638 Additions 147,799 — 49,554 — (8,578 ) — 188,775 Disposals — (35,000 ) (10,000 ) — — — (45,000 ) September 30, 2023 5,015,523 1,073,834 1,206,115 898,697 1,125,039 192,205 9,511,413 Accumulated depreciation October 1, 2022 3,376,015 856,301 657,734 497,133 259,710 97,736 5,744,629 Depreciation (1) 916,022 104,296 336,380 132,598 156,690 49,341 1,695,327 September 30, 2023 4,292,037 960,597 994,114 629,731 416,400 147,077 7,439,956 Net book value September 30, 2023 723,486 113,237 212,001 268,966 708,639 45,128 2,071,457 1 Depreciation of $420,730 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization.
Schedule of Depreciation is Included in the Consolidated Statement of Loss	Depreciation is included in the consolidated statement of loss as follows: Years ended September 30, 2024 2023 2022 $ $ $ Cost of sales (1) 270,806 214,828 157,819 Marketing and product management 7 1,686 624 General and administrative expenses 415,083 794,273 1,108,835 Research and development costs 97,185 263,810 181,589 783,081 1,274,597 1,448,867 1 Depreciation recognized as an expense in cost of sales is included in Net income (loss) and comprehensive income (loss) from discontinued operations

Leases (Tables)

Leases (Tables)	12 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Carrying Amounts of Rights of Use Assets Recognized	Set out below are the carrying amounts of right-of-use assets recognized and the movements during the year: Office Other Total $ $ $ September 30, 2022 5,881,811 10,563 5,892,374 Lease modification (879,689 ) — (879,689 ) Reassessment of the right-of-use assets (888,426 ) — (888,426 ) Depreciation (1) (938,071 ) (5,870 ) (943,941 ) September 30, 2023 3,175,625 4,693 3,180,318 Lease modification 3,968 — 3,968 Reassessment of the right-of-use assets (462,032 ) (4,398 ) (466,430 ) Depreciation (1) (810,500 ) — (810,500 ) September 30, 2024 1,907,061 295 1,907,356 1 Depreciation of $294,942 ($362,005 in 2023 and $120,236 in 2022) related to right-of-use assets is capitalized in development costs as they are used in development projects that are eligible for capitalization.
Schedule of Carrying Amounts of Lease Liabilities	Set out below are the carrying amounts of lease liabilities and the movements during the years ended September 30: 2024 2023 $ $ Balance, beginning of year 3,781,233 6,579,103 Additions — — Lease modification (214,057 ) (958,296 ) Reassessment of the lease liability (462,032 ) (888,426 ) Accretion of interest 300,424 401,229 Gain on foreign exchange 66,894 (213,333 ) Lease payments (1,272,102 ) (1,139,044 ) Balance, end of year 2,200,360 3,781,233 Current 663,920 722,675 Non-current 1,536,440 3,058,558
Schedule of Depreciation of Right of Use Assets	Depreciation of right-of-use assets is included in the consolidated statement of loss as follows: Year ended September 30, 2024 2023 2022 $ $ $ Cost of sales (1) 37,098 48,542 50,071 Marketing and product management 66,686 5,778 11,303 Selling expenses - 5,526 11,247 General and administrative expenses 408,752 455,932 237,596 Research and development costs 3,022 66,158 300,724 515,558 581,936 610,941 1 Depreciation of right-of-use assets recognized as an expense in cost of sales is included in Net income (loss) and comprehensive income (loss) from discontinued operations
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments	The maturity analysis of lease liabilities based on contractual undiscounted payments is as follows: $ Less than 1 year 855,207 1 to 5 years 2,451,771 More than 5 years 948,059 4,255,037
Schedule of Amounts Recognized in Net Loss	The following are the amounts recognized in net loss: Years ended September 30, 2024 2023 2022 $ $ $ Depreciation expense of right-of-use assets (1) 515,558 581,936 610,941 Interest expense on lease liabilities (2) 300,424 401,229 551,291 Expense relating to short-term leases — — 16,649 Expense relating to leases of low-value assets — — 37,477 Variable lease payments — — 2,805 Gain on foreign exchange 66,894 (213,333 ) (55,852 ) 882,876 769,832 1,163,311 (1) Depreciation of right-of-use assets of $37,098, $48,542 and $50,071 is included in Net income (loss) and comprehensive income (loss) from discontinued operations for the years ended September 30, 2024, 2023 and 2022 respectively. (2) Interest expense on lease liabilities includes for the year ended September 31, 2022, includes $33,116 of interest expense which is presented in the Net income (loss) and comprehensive income (loss) from discontinued operations.

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Sep. 30, 2024
Intangible Assets [Abstract]
Schedule of Intangible Assets	Intangible assets Patents Licenses Software Development 2 Development Others Total $ $ $ $ $ $ $ Cost September 30, 2023 3,450,455 1,186,337 575,719 43,267,013 1,808,860 94,810 50,383,194 Additions 583,915 — — 13,701,764 — — 14,285,679 Borrowing costs (1) — — — 8,243,628 — — 8,243,628 Write-off component (Note 7) — — — (3,720,042 ) — — (3,720,042 ) R&D tax credit (Note 25) — — — (346,580 ) — — (346,580 ) Grants (Note 23) — — — (13,713 ) — — (13,713 ) September 30, 2024 4,034,370 1,186,337 575,719 61,132,070 1,808,860 94,810 68,832,166 Accumulated amortization and impairment September 30, 2023 1,059,007 1,183,761 520,998 — 1,708,264 73,056 4,545,086 Amortization (3 ) 391,012 2,576 32,110 — 100,596 5,222 531,516 Impairment (Note 6) — — — 58,185,884 — — 58,185,884 September 30, 2024 1,450,019 1,186,337 553,108 58,185,884 1,808,860 78,278 63,262,486 Net book value September 30, 2024 2,584,351 — 22,611 2,946,186 — 16,532 5,569,680 1 The capitalization rates used to determine the amount of general borrowing costs eligible for capitalization during year ended September 30, 2024 was 22.8%. 2 The unamortized development costs are not yet available for use and amortization will begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications. 3 Depreciation of $273,584 ($117,535 in 2023 and $227,873 in 2022) related to intangible assets is capitalized in development costs as they are used in development projects that are eligible for capitalization. Patents Licenses Software Development costs 2 Development costs (amortized) Others Total $ $ $ $ $ $ $ Cost October 1, 2022 2,321,660 2,610,533 575,719 68,117,368 1,808,860 94,810 75,528,950 Additions 1,128,795 — — 12,769,457 — — 13,898,252 Borrowing costs (1) — — — 3,898,829 — — 3,898,829 Write-offs (3) — (1,424,196 ) — (40,993,947 ) — — (42,418,143 ) R&D tax credits (Note 24) — — — (256,234 ) — — (256,234 ) Grants (Note 22) — — — (268,460 ) — — (268,460 ) September 30, 2023 3,450,455 1,186,337 575,719 43,267,013 1,808,860 94,810 50,383,194 Accumulated amortization and impairment October 1, 2022 798,878 1,147,272 476,003 36,602,380 1,675,906 67,322 40,767,761 Amortization 260,129 36,489 44,995 24,324 32,358 5,734 404,029 Impairment (3) — 1,424,196 — 4,367,243 — — 5,791,439 Write-offs — (1,424,196 ) — (40,993,947 ) — — (42,418,143 ) September 30, 2023 1,059,007 1,183,761 520,998 — 1,708,264 73,056 4,545,086 Net book value September 30, 2023 2,391,448 2,576 54,721 43,267,013 100,596 21,754 45,838,108 1 The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the year ended September 30, 2023 was 17%. 2 Including $43,267,013 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications. 3 During the fiscal year 2023, an impairment expense amounting to $5,791,439 was recognized: i. During the first quarter of 2023, the Company reviewed its September 30,2022 transition plan resulting in certain development costs and licenses no longer expected to be used. Consequently, certain intangible assets were no longer expected to be used and the test was performed at the asset level. These assets had a carrying amount of $5,791,439 and were completely written-off, resulting in an impairment expense of the same amount, including the license related to the development of Components technology projects for $1,424,196; ii. The Company performs an annual impairment test for its goodwill and intangible assets not yet available through the assessment of the recoverable amount of the CGU to which they belong. The CGU selected for impairment testing was identified based on the level at which goodwill is monitored for internal management purposes, and to which the intangible assets not yet available for use pertain; and
Schedule of Amortization in Consolidated Statement of Loss	Amortization is included in the consolidated statement of loss as follows: Years ended September 30, 2024 2023 2022 $ $ $ General and administrative expenses — 52,160 127,764 Research and development costs 257,932 234,334 129,300 257,932 286,494 257,064

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Sep. 30, 2024
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	As at September 30, 2024 2023 $ $ Trade payables and accrued liabilities 7,494,326 6,466,196 Salaries and fringe benefits 4,706,033 5,757,652 Interest payable on credit facility 903,901 221,247 Deferred revenue (Note 7) 474,380 1,104,229 Others 308,629 21,581 13,887,269 13,570,905

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Sep. 30, 2024
Provisions [Abstract]
Schedule of Changes in Provisions	The following table details the changes in provisions between September 30, 2024 and 2023: Onerous contracts $ Balance, as at September 30, 2022 — New provisions 1,652,216 Revision of estimations (287,021 ) Provisions utilized (487,051 ) Balance, as at September 30, 2023 878,144 Revision of estimations (8,736 ) Provisions utilized (869,408 ) Balance, as at September 30, 2024 —

Bridge Loans and Long-Term De_2

Bridge Loans and Long-Term Debt (Tables)	12 Months Ended
	Sep. 30, 2024
Borrowing costs [abstract]
Schedule of Maturities and Weighted Average Interest Rates	The following table details the maturities and weighted average interest rates related to long-term debt as at September 30, 2024 and 2023: Final Weighted September 30, September 30, maturity % $ $ Convertible loan (a) 2028 23.36 40,309,902 11,258,950 Credit facility (b) 2026 14.12 28,229,902 28,747,705 Term loan 2030 33.65 10,767,007 7,718,928 Non-convertible bridge loan (c) 2024 155.04 3,059,996 — Convertible bridge loan (c) 2024 — 6,853,623 — Total debt 27.45 89,220,430 47,725,583 Bridge loans 9,913,619 — Long-term debt 79,306,811 47,725,583 a) Convertible loan b) Amendments to the Credit Facility c) Bridge loans
Schedule of Recognized in Net Loss Under Transaction Costs	The PIPE Convertible Notes represent a hybrid financial instrument with a conversion option requiring separation. The debt host portion (the “Host”) of the instrument is classified at amortized cost, whereas the conversion option embedded derivative is classified at fair value through profit and loss (“FVTPL”). Host Amortized cost Conversion option FVTPL PIPE Warrants FVTPL Total $ $ $ $ Balance, October 1, 2022 - - - - Issuance of Tranche A-1 and 595,650 warrants 9,982,830 704,677 18,269,759 28,957,266 Issuance of Tranche A-2 and 9,354 warrants 158,277 12,197 278,685 449,159 Exercise of warrants - - (18,548,444 ) (18,548,444 ) Interest accretion 1,067,932 - - 1,067,932 Fair value adjustment - 21,100 - 21,100 Foreign exchange 49,911 - - 49,911 Balance, September 30, 2023 11,258,950 737,974 - 11,996,924 Issuance of Tranche B-1 and 24,322 warrants 2,539,580 962,726 2,059,081 5,561,387 Issuance of Tranche B-2 19,605,580 3,985,230 - 23,590,810 Exercise of warrants - - (2,059,081 ) (2,059,081 ) Interest accretion 7,814,332 - - 7,814,332 Exercise of conversion option (1,049,482 ) (207 ) - (1,049,689 ) Fair value adjustment - (5,679,715 ) - (5,679,715 ) Foreign exchange 141,077 - - 141,077 Balance, September 30, 2024 40,310,037 6,008 - 40,316,045
Schedule of Black-Scholes Option Pricing Model	The fair value of the conversion option embedded derivative and the warrants were determined using the Black-Scholes option pricing model and the following assumptions that are Level 3 inputs: 2024 Tranche B-1 Tranche B-2 Conversion option Warrants Conversion option Fair value of the underlying share US$4.74 US$61.09 US$4.74 Exercise price US$10.00 US$0.01 US$10.00 Risk-free interest rate 4.05 % 4.89 % 3.23 % Expected volatility 60 % 60 % 60 % Expected life 5.00 years 0.04 years 5.00 years Dividend yield 0 % 0 % 0 % Fair value $ 2.37 $ 84.65 $ 2.22 2023 Tranche A-1 Tranche A-2 Conversion option Warrants Conversion option Warrants Fair value of the underlying share US$1.67 US$22.92 US$1.75 US$22.60 Exercise price US$10.00 US$0.01 US$10.00 US$0.01 Risk-free interest rate 3.64 % 4.66 % 3.92 % 4.81 % Expected volatility 60 % 60 % 60 % 60 % Expected life 5.00 years 0.04 years 5.00 years 0.04 years Dividend yield 0 % 0 % 0 % 0 % Fair value $ 0.33 $ 30.56 $ 0.36 $ 29.79 2024 2023 Fair value of the underlying share US$0.30 US$1.75 Exercise price US$10.00 US$10.00 Risk-free interest rate 2.73 % 4.25 % Expected volatility 60 % 60 % Expected life 3.71 years 4.71 years Dividend yield 0 % 0 % Fair value $ 0.001 $ 0.33
Schedule of Recognized in Net Loss Under Transaction Costs	Transaction fees of $115,355 were incurred in relation to the Bridge Loan. The fees were allocated in proportion of the amount of the Convertible Bridge Loan and the Non-Convertible Bridge Loan. For the year ended September 30, 2024, $37,076 was recognized as a reduction of the Non-Convertible Bridge Loan and $78,279 was recognized in net loss under Transaction costs. Non-Convertible Convertible Total $ $ $ Balance, October 1, 2023 - - - Issuance of Tranche 1 2,613,300 5,714,630 8,327,930 Interest accretion 477,776 - 477,776 Fair value adjustment - 1,201,172 1,201,172 Foreign exchange (31,080 ) (62,179 ) (93,259 ) Balance, September 30, 2024 3,059,996 6,853,623 9,913,619

Warrant Liability (Tables)

Warrant Liability (Tables)	12 Months Ended
	Sep. 30, 2024
Warrant liability [Abstract]
Schedule of Warrant Liability	As at September 30, 2024 Number $ Public and Private Warrants 16,049,080 578,446 Vesting Sponsor Warrants 1,416,670 51,060 17,465,750 629,506
Schedule of Changes in Warrant Liability	The following table details the changes in warrant liability between December 21, 2023 and September 30, 2024: Warrant liability $ Balance, as at December 21, 2023 (issuance date) 1,746,575 Revaluation of warrant liability (1,117,069 ) Balance, as at September 30, 2024 629,506

Government Grant Liabilities (T

Government Grant Liabilities (Tables)	12 Months Ended
	Sep. 30, 2024
Government Grant Liabilities [Abstract]
Schedule of Government Grant Liabilities	As a result of a default event occurred during the first quarter of 2023, the Company reclassified, as of December 31, 2022, the BIRD government grant liability as a short-term liability since the Company is now considering the amounts received as refundable grant are due within the next twelve months. $ Balance, as at September 30, 2023 1,468,296 Accretion interest expense 271,088 Gain on remeasurement due to change in forecast (86,305 ) Foreign exchange gain (34,736 ) Balance, as at September 30, 2024 1,618,343 Current 829,216 Non-current 789,127

Capital Stock (Tables)

Capital Stock (Tables)	12 Months Ended
	Sep. 30, 2024
Capital Stock [Abstract]
Schedule of Common Shares	Common shares Number of Shares Amount $ Balance, as at September 30, 2023 167,610 9,894,326 Issuance of common shares upon exercise of the call option 66,550 57,724 Class A, B, C, D-1 and D-2 preferred shares exchange for common shares 239,766,119 444,410,959 Common shares converted per business combination (240,000,279 ) (454,361,009 ) Issuance of new common shares per business combination 20,000,000 454,361,009 Issuance to Prospector shareholders (Note 4) 8,770,930 55,257,187 Issuance of common shares 1,432,746 3,453,569 Balance, as at September 30, 2024 30,203,676 513,073,765
Schedule of Issued Weighted Average Assumptions	vesting terms of the instruments issued and the following weighted average assumptions: Fair value of the underlying share US$4.74 Exercise price — Risk-free interest rate 3.23 % Expected volatility 60 % Expected life 7.00 years Dividend yield 0 %
Schedule of Shares Issued and Outstanding	As at September 30, 2024, the following shares were issued and outstanding: Number of Shares Amount Common shares 30,203,676 513,073,764 Class A Non-Voting Special Shares 2,031,250 10,115,625 Class B Non-Voting Special Shares 999,963 5,220,000 Class C Non-Voting Special Shares 999,963 4,970,000 Class D Non-Voting Special Shares 999,963 4,740,000 Class E Non-Voting Special Shares 999,963 4,250,000 Class F Non-Voting Special Shares 999,963 3,780,000 37,234,741 546,149,389

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Sep. 30, 2024
Stock-Based Compensation [Abstract]
Schedule of Outstanding Options	For the year ended September 30, 2024, movements in outstanding options were as follow: Number of stock options Exercise (1) Balance, as at September 30, 2023 — — Granted 1,438,600 2,84 Balance, as at September 30, 2024 1,438,600 2,84 (1) Weighted average exercise price For the year ended September 30, 2024, movements in outstanding Warrants were as follow: Year ended September 30, 2024 Number of units Balance, as at September 30, 2023 — Granted 449,013 Balance, as at September 30, 2024 443,013
Schedule of Movements in Outstanding RSUs and PSUs	For the year ended September 30, 2024, movements in outstanding RSUs were as follow: Year ended September 30, Number of units Balance, as at September 30, 2023 — Granted 1,820,892 Forfeited (147,598 ) Exercised (67,125 ) Balance, as at September 30, 2024 1,606,169 For the year ended September 30, 2024, movements in outstanding PSUs were as follow: Year ended September 30, Number of units Balance, as at September 30, 2023 — Granted 733,080 Balance, as at September 30, 2024 733,080
Schedule of Stock Based Compensation Expense	The total stock-based compensation expense has been included in the consolidated statement of loss as indicated in the following table: 2024 2023 2022 Stock options 1,723,475 — — Restricted share units (RSUs) 2,993,869 — — Performance share units (PSUs) 1,290,763 — — Warrants 2,011,408 — — Gain on modification of stock options (5,985,250 ) — — ESOP, equity-settled — 2,474,955 3,223,540 Vayavision call option, equity-settled — 603,051 1,693,517 Reserve stock options movement 2,034,265 3,078,006 4,917,057 M-Options, cash settled — — (317,663 ) Capitalized as development costs (318,753 ) (641,032 ) (326,721 ) Total stock-based compensation expenses 1,715,512 2,436,974 4,272,673

Operating Expenses (Tables)

Operating Expenses (Tables)	12 Months Ended
	Sep. 30, 2024
Operating Expenses [Abstract]
Schedule of Operating Expenses by Nature	Operating expenses by nature include the following: Years ended September 30, 2024 2023 2022 $ $ $ ( Recasted-Note 7) ( Recasted-Note 7) Employee benefit expenses 16,222,815 21,663,997 30,088,677 Stock-based compensation 1,715,512 2,436,974 4,272,673 Research costs 2,201,697 3,313,386 1,985,042 Impairment loss related to intangible assets 69,315,247 — 38,207,503 Marketing expenses 684,547 917,970 917,223 Selling expenses 32,740 62,965 299,382 Depreciation of property and equipment 512,275 1,059,769 1,291,048 Product line management expenses 11,418 3,919 47,965 Recruitment fees 152,489 377,679 780,126 Professional fees 5,415,402 6,763,019 3,852,140 Other expenses 2,267,706 2,010,929 1,176,515 Subcontractor services 2,220,592 1,331,573 1,980,500 Travel expenses 494,763 754,869 470,494 Amortization of intangible assets 257,932 286,494 257,064 Insurance 1,453,193 373,251 373,311 Research and development tax credits (176,856 ) (225,609 ) (70,191 ) Depreciation expense on right of use assets 478,460 508,556 547,658 Business acquisition costs 2,407,977 3,506,630 — Listing expense 59,139,572 — — 164,807,481 45,146,371 86,477,130

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Sep. 30, 2024
Loss Per Share [Abstract]
Schedule of Net Loss Attributable to Equity Holders of the Parent	The following table reflects the calculation of net loss attributable to equity holders of the parent and the computation of basic and diluted loss per share for the periods indicated: Years ended September 30, 2024 2023 2022 $ $ $ ( Recasted-Note 7) ( Recasted-Note 7) Loss from continuing operations attributable to equity holders of the parent (167,016,426 ) (40,409,465 ) (71,320,063 ) Gain (Loss) from discontinuing operations attributable to equity holders of the parent 1,123,039 (7,582,632 ) 2,001,215 Loss attributable to equity holders of the parent (165,893,387 ) (47,992,097 ) (69,318,848 ) Weighted average number of common shares basic and diluted 22,774,782 167,610 134,913 Basic and diluted loss from continuing operations, per common share (7.33 ) (241.09 ) (528.64 ) Basic and diluted loss from discontinuing operations, per common share 0.05 (45.24 ) 14.83 Basic and diluted loss per common share (7.28 ) (286.33 ) (513.80 )
Schedule of Dilution from Outstanding Stock Options	The effect of dilution from outstanding stock options, convertible preferred stocks, credit facility, convertible loans, warrants, put and call options and contingent consideration payable were excluded from the calculation of the weighted average number of common shares for diluted loss per common share for the years ended September 30, 2024, 2023 and 2022 as they are antidilutive. Years ended September 30, 2024 2023 2022 Outstanding employee stock option 1,438,000 441,662 1,710,022 Convertible preferred stock 7,031,065 6,581,392 5,976,388 Warrants 13,890 13,890 13,890 Put and call options recognized as other component of equity - 94,931 94,931 Conversion options 4,400,106 2,200,053 -

Additional Information Includ_2

Additional Information Included in the Consolidated Statement of Cash Flows (Tables)	12 Months Ended
	Sep. 30, 2024
Additional Information Included in the Consolidated Statement of Cash Flows [Abstract]
Schedule of Changes in Non-Cash Working Capital Items	Changes in non-cash working capital items: As at September 30, 2024 2023 2022 $ $ $ Trade receivable and other receivables 2,200,073 96,806 (2,219,607 ) Government assistance and R&D tax credits receivable (283,771 ) (205,042 ) 553,097 Inventories (298,722 ) (609,663 ) (541,093 ) Prepaid expenses (219,276 ) (273,497 ) 95,795 Prepaid financing fees (55,014 ) — — Accounts payable and accrued liabilities (11,454,393 ) 2,534,308 1,720,000 Provisions (878,144 ) 878,144 — (10,989,247 ) 2,421,056 (391,808 )

Government Grants (Tables)

Government Grants (Tables)	12 Months Ended
	Sep. 30, 2024
Government Grants [Abstract]
Schedule of Government Grants	Year ended September 30, 2024 Grant recognized in statement of loss Grant recorded against carrying amount of intangible assets (Note 12) Total grant $ $ $ Other grants 90,065 13,713 103,778 Total grants 90,065 13,713 103,778 R&D tax credit — 346,580 346,580 Total grants and R&D tax credits 90,065 360,293 450,358 Year ended September 30, 2023 Grant recognized in statement of loss Grant recorded against carrying amount of intangible assets (Note 12) Total grant $ $ $ Other grants 377,080 268,460 645,540 Total grants 377,080 268,460 645,540 R&D tax credit 225,609 256,234 481,843 Total grants and credits 602,689 524,694 13 Year ended September 30, 2022 Grant recognized in statement of loss Grant recorded against carrying amount of intangible assets (Note 12) Total grant $ $ $ Canada Emergency Wage Subsidy 83,735 33,684 117,419 Other grants 351,713 917,104 1,268,817 Total grants 435,448 950,788 1,386,236 R&D tax credit 70,191 776,050 846,241 Total grants and R&D tax credits 505,639 1,726,838 2,232,477

Finance Costs, Net (Tables)

Finance Costs, Net (Tables)	12 Months Ended
	Sep. 30, 2024
Finance Costs, Net [Abstract]
Schedule of Finance Costs, Net	Years ended September 30, 2024 2023 2022 $ $ $ Interest expenses (income) Interest income (334,751 ) (223,594 ) (40,251 ) Gain on government grant liability modification (252,874 ) (4,332,173 ) — Gain on other loan settlement — (1,605,561 ) — Interest expense on term loan (Note 15) 3,048,079 2,016,587 1,830,360 Interest expense on lease liabilities 300,424 369,872 518,175 Interest expense on credit facility (Note 15) 4,827,753 4,843,390 3,630,814 Interest expense on convertible notes (Note 15) 7,814,330 1,067,932 — Interest expense on bridge loans 477,776 138,347 — Interest expense on short term liability 95,381 — — Interest expense on other loan (Note 15) — 160,413 274,263 Accretion and remeasurement of government grant liability (Note 17) 271,088 74,335 (78,567 ) Bridge loans issuance cost — 350,000 — SEPA commitment fee (Note 18) 512,775 — — Capitalized borrowing costs (Note 12) (1) (8,243,627 ) (3,898,829 ) (6,994,197 ) 8,516,354 (1,039,281 ) (859,403 ) Loss (gain) on revaluation of instruments carried at fair value Warrant liability (Note 16) (1,117,069 ) — — Bridge loan 1,201,379 — — Convertible loans (2) — — (6,089,300 ) Contingent consideration payable (4) — — (1,265,043 ) Credit facility — — 225,105 Conversion option (Note 15) (5,637,321 ) 21,100 — (5,553,011 ) 21,100 (7,129,238 ) Other Loss (gain) on lease modification (Note 11) (204,146 ) — — Non-capitalizable financing costs 255,281 — — Modification of convertible loans (Note 15) (2) 9,645 — 124,717 Net loss on debt extinguishments (3) — — 454,092 Loss on exercise of conversion option 366,957 — — Bank charges 71,999 64,166 91,840 Foreign exchange loss (gain) (399,827 ) 224,057 (2,749,505 ) 99,909 288,223 (2,078,856 ) Finance costs, net 3,063,252 (729,958 ) (10,067,497 ) (1) The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the years ended September 30, 2024, 2023 and 2022 was 22.8%, 17% and 16%, respectively. (2) On November 1, 2021, the Company amended the convertible loans to increase the discount of the conversion feature to 28% of the Class D-1 preferred shares to be issued. The change in fair value between September 30, 2021, and November 1, 2021, of $6,089,300 was recognized as a gain on revaluation in the consolidated statements of loss. The Company incurred costs for this modification of $124,717. (3) During the year ended September 30, 2022, the Company recorded a net loss on debt extinguishment of $454,092. The terms of the term loan were modified to remove the substantive equity conversion feature. The change was considered a fundamental change to the terms of the credit facility and was accounted for as an extinguishment of the existing term loan and recognition of a new loan. The carrying value of the term loan on November 1, 2021, amounting to $30,000,000 was derecognized and a loss on extinguishment, calculated as the difference between the amount derecognized and the initial measurement of the modified loan recognized at fair value amounting to $30,000,000, including transaction costs of $454,092. The new term loan is designated at amortized cost (Note 15). (4) On July 6, 2022, all remaining contingent shares were issued (42,594 common shares) to the selling shareholders, for a fair value of $2,215,739, resulting in a gain on revaluation of $1,265,043 recorded in Finance Costs, net in the consolidated statements of loss and comprehensive loss.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Sep. 30, 2024
Income taxes [Abstract]
Schedule of Reconciliation of the Income Tax Provision	The reconciliation of the income tax provision (recovery) calculated using the combined Canadian federal and provincial statutory income tax rate with the income tax provision (recovery) in the consolidated financial statements is as follows: Years ended September 30, 2024 2023 2022 $ $ $ Loss before income taxes (166,179,817 ) (51,424,409 ) (73,418,745 ) Income taxes at the Canadian statutory tax rate of 26.50% (26.50% in 2023 and 26,50% in 2022) (44,037,651 ) (13,760,987 ) (19,455,967 ) Tax effect from: Effect of differences in tax rates in other jurisdictions 4,823,250 903,064 659,121 Non-deductible items 621,053 574,922 8,131,886 Listing expense 15,671,987 — — Foreign exchange effect of translation of foreign subsidiaries in the functional currency 143,568 — — Items recorded in shareholders' equity (597,512 ) — — Tax losses and deductible temporary differences for which no deferred income tax assets is recognized 19,505,818 11,436,187 10,696,915 Utilization of previously unrecognized deferred income tax assets (14,490 ) — — Adjustment in respect of prior years 3,910,028 846,814 (31,955 ) Other (26,051 ) — — Income tax expense (recovery) — — —
Schedule of Deferred Income Tax Assets	Deferred income tax assets and liabilities on temporary differences and unused tax losses are as follows: Balance as at October 1, 2023 Credited (charged) to the statement of loss Credited (charged) to the shareholders’ equity Balance as at September 30, 2024 $ $ $ $ Financing fees 2,124,929 (44,734 ) — 2,080,195 Provision and accruals 519,097 202,227 — 721,324 Research and development cost 5,361,039 2,319,700 — 7,680,739 Losses carried forward 55,679,194 9,974,804 — 65,653,998 Convertible loan 12,175 3,117 — — Property and equipment — 1,138,543 — 1,138,543 Lease liabilities 924 944 (384,600 ) — 540,344 Government grant liability 152,074 (117,287 ) — 34,787 Deferred income grants 120,573 1 — 120,574 Total deferred tax assets 64,894,025 13,091,773 — 77,970,506 Property and equipment (52,996 ) 52,996 — — Intangible assets (4,207,715 ) 4,054,968 — (152,747 ) Right-of-use assets (745,340 ) 298,368 — (446,972 ) Convertible loan — — — — Debt discount-Grant/warrants (2,995,821 ) 2,176,742 435,585 (383,494 ) Grant receivable (23,189 ) (837 ) — (24,026 ) Conversion option liability 5,592 (182,682 ) (1,311,209 ) (1,488,299 ) Total deferred tax liabilities (8,019,469 ) 6,399,555 (875,624 ) (2,495,538 ) Net deferred tax assets (liabilities) 56,874,556 19,491,328 (597,512 ) 75,768,373 Unrecognized net deferred tax assets (56,874,556 ) (19,491,328 ) 597,512 (75,768,373 ) Recognized net deferred tax (liabilities) — — — — Balance as at October 1, 2022 Credited (charged) to the statement of loss Credited (charged) to the shareholders’ equity Balance as at September 30, 2023 $ $ $ $ Financing fees 1,970,593 154,336 — 2,124,929 Provision and accruals 519,550 (453 ) — 519,097 Research and development cost 4,700,695 660,343 — 5,361,039 Losses carried forward 43,648,546 12,030,648 — 55,679,194 Convertible loan — 12,175 — 12,175 Lease liabilities 1,520,988 (596,044 ) — 924,944 Government grant liability 140,547 11,527 — 152,074 Deferred income grants 120,573 — — 120,573 Other debt discount 420,004 (420,004 ) — - Total deferred tax assets 53,041,496 11,852,528 — 64,894,025 Property and equipment (326,154 ) 273,159 — (52,996 ) Intangible assets (5,036,692 ) 828,977 — (4,207,715 ) Right-of-use assets (1,347,385 ) 602,045 — (745,340 ) Debt discount-Grant/warrants (2,309,719 ) (686,102 ) — (2,995,821 ) Grant receivable (38,156 ) 14,967 — (23,189 ) Conversion option liability — 5,592 — 5,592 Total deferred tax liabilities (9,058,106 ) 1,038,637 — (8,019,469 ) Net deferred tax assets (liabilities) 43,983,390 12,891,166 — 56,874,556 Unrecognized net deferred tax assets (43,983,390 ) (12,891,166 ) — (56,874,556 ) Recognized net deferred tax (liabilities) — — — — Balance as at October 1, 2021 Credited (charged) to the statement of loss Credited (charged) to the shareholders’ equity Balance as at September 30, 2022 $ $ $ $ Financing fees 358,581 (154,408 ) 1,766,420 1,970,593 Provision and accruals 381,341 138,209 — 519,550 Research and development cost 5,361,422 (660,727 ) — 4,700,695 Losses carried forward 31,951,781 11,696,765 — 43,648,546 Convertible loan 7,152,109 (7,152,109 ) — — Lease liabilities 1,128,610 392,378 — 1,520,988 Government grant liability 96,044 44,503 — 140,547 Deferred income grants 120,573 — — 120,573 Other debt discount 514,938 (94,934 ) — 420,004 Total deferred tax assets 47,065,399 4,209,677 1,766,420 53,041,496 Property and equipment (251,862 ) (74,292 ) — (326,154 ) Intangible assets (11,535,305 ) 6,498,613 — (5,036,692 ) Right-of-use assets (1,041,824 ) (305,561 ) — (1,347,385 ) Debt discount-Grant/warrants (2,716,353 ) 406,634 — (2,309,719 ) Grant receivable — (38,156 ) — (38,156 ) Total deferred tax liabilities (15,545,344 ) 6,487,238 — (9,058,106 ) Net deferred tax assets (liabilities) 31,520,055 10,696,915 1,766,420 43,983,390 Unrecognized net deferred tax assets (31,520,055 ) (10,696,915 ) (1,766,420 ) (43,983,390 ) Recognized net deferred tax (liabilities) — — — —
Schedule of Expiry of Operating Losses	As at September 30, 2024, the year of expiry of operating losses in the consolidated statement of financial position are as follows, presented by tax jurisdiction: Canada Year Federal Quebec USA Israel of expiry $ $ $ $ 2027 1,586,446 1,504,740 — — 2028 1,365,399 1,311,824 — — 2029 2,303,130 2,280,459 — — 2030 1,375,780 1,306,718 — — 2031 3,482,936 3,482,936 — — 2032 3,266,503 3,275,941 — — 2033 3,408,474 3,444,648 — — 2034 885,475 885,963 — — 2035 — — — — 2036 15,542,450 15,638,499 — — 2037 22,974,686 22,727,051 — — 2038 28,727,803 28,444,120 — — 2039 33,860,655 33,548,568 — — 2040 29,975,342 29,600,226 — — 2041 37,595,360 38,085,889 — — 2042 8,365,418 8,454,445 — — 2043 14,845 15,617 — — 2044 26,579,369 26,968,102 — — Indefinite — — 588,790 43,999,987 227,831,171 227,458,086 588,790 43,999,987
Schedule of R&D Tax Credits Accumulated	As at September 30, 2024, the R&D tax credits accumulated, for which no tax credits receivable were recognized, that will be deductible against income taxes payable in the consolidated statement of financial position as well as their respective year of expiry, are as follows: Years of investment Federal Year 2009 1,562 2025 2009 1,257 2026 2010 18,655 2027 2011 9,843 2028 2012 7,069 2029 2016 9,718 2033 2017 51,182 2035 2017 25,029 2036 2018 480,243 2037 2019 1,134,507 2038 2020 1,389,834 2039 2021 1,243,043 2040 2022 1,359,218 2041 2023 932,549 2042 2023 183,559 2043 2024 747,159 2044 7,594,427

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
Schedule of Compensation Awarded to Key Management	Compensation awarded to key management include the following: Years ended September 30, 2024 2023 2022 $ $ $ Salaries and short-term employee benefits 2,305,749 1,883,078 2,050,590 Stock-based compensation 5,939,192 850,271 1,134,006 8,244,941 2,733,349 3,184,596
Schedule of Transactions with Related Parties	Transactions with related parties Years ended September 30, Entity with significant influence over the Company 2024 2023 2022 $ $ $ Consolidated statement of loss Interest on convertible loans 3,023,652 — — Loss on exercise of conversion option 366,957 — — Gain on revaluation of convertible loans — — (704,912 )

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
	Sep. 30, 2024
Capital Management [Abstract]
Schedule of Policies and Processes for Managing Capital	No changes were made to the objectives, policies and processes for managing capital during the years ended September 30, 2024 and 2023. The total capital is calculated as follows: As at September 30, 2024 2023 $ $ Credit facility (28,229,902 ) (28,747,705 ) Term loan (10,767,007 ) (7,718,928 ) Bridge loan (9,913,619 ) — Convertible notes (40,309,902 ) (11,258,950 ) Redeemable stock options — (6,102,496 ) Derivative warrant liability (629,506 ) — Government grant liabilities (1,618,343 ) (1,468,296 ) Less: cash 5,269,084 5,056,040 Net debt (86,199,195 ) (50,240,335 ) Equity (deficiency) attributable to owners of the capital stock of the parent (88,634,694 ) 7,111,792 (174,833,889 ) (43,128,543 )

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Sep. 30, 2024
Financial Instruments [Abstract]
Schedule of Financial Instruments Carrying Amount	The classification of financial instruments as well as their carrying amounts are presented in the table below: September 30, 2024 Amortized FVTPL Total $ $ $ Financial assets Cash 5,269,084 — 5,269,084 Accounts receivable (1) 1,150,946 — 1,150,946 Current financial assets 6,420,030 — 6,420,030 Financial liabilities Accounts payable and accrued liabilities 2 13,412,889 — 13,412,889 Credit facility 28,229,902 — 28,229,902 Convertible bridge loan — 6,853,623 6,853,623 Non-convertible bridge loan 3,059,996 3,059,996 Warrant liability — 629,506 629,506 Term loan 10,767,007 — 10,767,007 Convertible notes 40,309,902 — 40,309,902 Conversion option — 6,008 6,008 Government grant liabilities 1,618,343 — 1,618,343 Total 97,398,039 7,489,137 104,887,176 Current 17,302,101 7,489,137 24,791,238 Non-current 80,095,938 — 80,095,938 September 30, 2023 Amortized FVTPL Total $ $ $ Financial assets Cash 5,056,040 — 5,056,040 Accounts receivable (1) 2,281,915 — 2,281,915 Current financial assets 7,337,955 — 7,337,955 Financial liabilities Accounts payable and accrued liabilities 2 12,466,676 — 12,466,676 Credit facility 28,747,705 — 28,747,705 Term loan 7,718,928 — 7,718,928 Convertible notes 11,258,950 — 11,258,950 Conversion option — 737,974 737,974 Government grant liabilities 1,468,296 — 1,468,296 Total 61,660,555 737,974 62,398,529 Current 13,035,483 737,974 13,773,457 Non-current 48,625,072 — 48,625,072 1 Excluding commodity taxes receivable, as these amounts do not represent a contractual right to receive cash or another financial asset. 2 Excluding deferred revenue, as these amounts do not represent a contractual obligation to deliver cash or another financial asset.
Schedule of Financial Liabilities	The following table summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payments: September 30, 2024 Less than 1 to 5 years More than Total $ $ $ $ Accounts payable and accrued liabilities 13,412,889 — — 13,412,889 Credit facility — 30,000,000 — 30,000,000 Convertible loan — 64,018,174 — 64,018,174 Term loan — 19,756,619 2,751,798 22,508,417 Bridge loan 8,443,834 — — 8,443,834 Government grant liabilities 896,491 1,295,992 — 2,192,483 Total 22,753,214 115,070,785 2,751,798 140,575,797 September 30, 2023 Less than 1 year 1 to 5 years More than 5 years Total $ $ $ $ Accounts payable and accrued liabilities 12,466,676 — — 12,466,676 Redeemable stock options — 6,102,496 — 6,102,496 Credit facility 4,766,345 38,568,461 — 43,334,806 Convertible loan — 39,610,854 — 39,610,854 Term loan — 21,317,876 13,412,208 34,730,084 Government grant liabilities 568,807 1,209,857 — 1,778,664 Total 17,801,828 106,809,544 13,412,208 138,023,580
Schedule of Net Loss Affected Through Impact on Floating Rate Borrowings	With all other variables held constant, the Company’s net loss is affected through the impact on floating rate borrowings, as follows: Increase/ Effect Credit facility, convertible notes, term loan and bridge loan +200 2,398,194 -200 (2,398,194 ) Government grant liability +200 29,160 -200 (29,160 )
Schedule of Financial Instrument Increase (Decrease) of Net Loss	If these variations were to occur, the impact of +5% appreciation of the USD, EUR and NIS currencies on the Company’s consolidated net loss and deficit for financial instruments held would be an increase (decrease) of net loss and deficit as follows: Year ended September 30, Change in 2024 2023 USD +5% (2,519,428 ) 592,954 EUR 7,591 (10,296 ) NIS (130,945 ) 171,980

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Sep. 30, 2024
Commitments [Abstract]
Schedule of Minimum Commitments Remaining under these Agreements	As at September 30, 2024, minimum commitments remaining under these agreements over the following years are as follows: Total 2025 2026 2027 $ $ $ $ Cloud services 946,558 723,571 212,087 10,900 Subcontracting services 698,470 698,470 — — License 176,977 166,313 10,664 — Telecommunications 298,251 155,600 87,630 55,020 2,120,256 1,743,954 310,381 65,920

Reporting Entity, Nature of O_3

Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details) - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Reporting Entity, Nature of Operations and Going Concern Uncertainty [Abstract]
Accumulated deficit	$ (644,169,628)	$ (480,333,695)
Net loss	(166,195,699)	(51,424,409)	$ (73,418,745)
Operating activities	(40,890,120)	(36,651,124)	(38,126,897)
Investing activities	(11,528,753)	(11,172,500)	$ (12,000,742)
Cash	5,269,084	$ 5,056,040
Outstanding credit facility	$ 30,000,000
Maturity date	Jan. 31, 2026

Reporting Entity, Nature of O_4

Reporting Entity, Nature of Operations and Going Concern Uncertainty (Details) - Schedule of Company’s Subsidiaries		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
LeddarTech USA Inc [Member]
Schedule of Company’s Subsidiaries [Line Items]
Name of subsidiary		LeddarTech USA Inc
Place of incorporation and operation		U.S.
Proportion of ownership interest held by the Company		100%	100%
LeddarTech (Shenzhen) Sensing Technology Co., Ltd [Member]
Schedule of Company’s Subsidiaries [Line Items]
Name of subsidiary		LeddarTech (Shenzhen) Sensing Technology Co., Ltd
Place of incorporation and operation		China
Proportion of ownership interest held by the Company		100%	100%
Vayavision Sensing, Ltd. (“Vayavision”) [Member]
Schedule of Company’s Subsidiaries [Line Items]
Name of subsidiary	[1]	Vayavision Sensing, Ltd. (“Vayavision”) (1)
Place of incorporation and operation	[1]	Israel
Proportion of ownership interest held by the Company	[1]	100%	60%
LeddarTech Germany GmbH [Member]
Schedule of Company’s Subsidiaries [Line Items]
Name of subsidiary		LeddarTech Germany GmbH
Place of incorporation and operation		Germany
Proportion of ownership interest held by the Company		100%	100%
[1] As of November 1, 2023, the Company exercised its call option to acquire its remaining participation in Vayavision (Note 18).

Summary of Accounting Policie_2

Summary of Accounting Policies (Details)	12 Months Ended
	Sep. 30, 2024 CAD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)
Summary of Accounting Policies [Line Items]
Reportable segment	1
Intangible assets , estimated life	20 years
Canadian Employees [Member]
Summary of Accounting Policies [Line Items]
Employee contribution	$ 212,630	$ 283,545	$ 400,658
Israeli Subsidiary [Member]
Summary of Accounting Policies [Line Items]
Employee contribution	$ 1,007,696	$ 1,057,881	$ 1,101,890
Constructive Obligation [Member]
Summary of Accounting Policies [Line Items]
Contribution amount percentage	3%
Severance Pay [Member]
Summary of Accounting Policies [Line Items]
Contribution amount percentage	8.33%
Pension Component [Member]
Summary of Accounting Policies [Line Items]
Contribution amount percentage	6.50%

Summary of Accounting Policie_3

Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives	12 Months Ended
	Sep. 30, 2024
Computer equipment [member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	3 years
Office furniture and equipment [Member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years
R&D equipment and tools [Member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years
Stands and moulds [Member] | Minimum Member[
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	4 years
Stands and moulds [Member] | Maximum [Member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	10 years
Leasehold improvements [member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	Term of lease
Vehicles [member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years
Office Premises [Member] | Minimum Member[
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	3 years
Office Premises [Member] | Maximum [Member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	15 years
Other equipment [Member] | Minimum Member[
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	3 years
Other equipment [Member] | Maximum [Member]
Summary of Accounting Policies (Details) - Schedule of Assets' Estimated Useful Lives [Line Items]
Assets estimated useful lives	5 years

Summary of Accounting Policie_4

Summary of Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives	12 Months Ended
	Sep. 30, 2024
Licenses [Member] | Top of range [member]
Summary of Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Useful life measured as period of time, property, plant and equipment	18 years
Software Member
Summary of Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
Others [Member]
Summary of Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Useful life measured as period of time, property, plant and equipment	10 years
Development costs [Member]
Summary of Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Description of useful life, property, plant and equipment	Period of expected future sales from the related project
Bottom of range [member] | Licenses [Member]
Summary of Accounting Policies (Details) - Schedule of Straight-Line Method Over the Assets’ Estimated Useful Lives [Line Items]
Useful life measured as period of time, property, plant and equipment	10 years

Acquisition of Prospector Cap_3

Acquisition of Prospector Capital Corp (Details)		12 Months Ended
	Oct. 01, 2021 USD ($)	Sep. 30, 2024 CAD ($)	Sep. 30, 2024 $ / shares	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)
Acquisition of Prospector Capital Corp [Line Items]
(in Dollars)	$ 454,092	$ (2,407,977)		$ (3,506,630)
Bottom of range [member]
Acquisition of Prospector Capital Corp [Line Items]
Trading days		20
Top of range [member]
Acquisition of Prospector Capital Corp [Line Items]
Trading days		30
Ordinary shares [member]
Acquisition of Prospector Capital Corp [Line Items]
Weighted average price			$ 14
Ordinary shares [member] | Warrants [member]
Acquisition of Prospector Capital Corp [Line Items]
Weighted average price			16
First Volume Weighted Average Price [Member]
Acquisition of Prospector Capital Corp [Line Items]
Weighted average price			$ 12

Acquisition of Prospector Cap_4

Acquisition of Prospector Capital Corp (Details) - Schedule of Fair Value of Transactions		12 Months Ended
		Sep. 30, 2024 USD ($)	Sep. 30, 2024 CAD ($) shares	Sep. 30, 2024 USD ($) shares	Sep. 29, 2024 CAD ($)	Dec. 20, 2023 CAD ($)	Sep. 30, 2023 CAD ($)
Schedule of Fair Value of the Elements Transactions [Line Items]
Fair value of consideration transferred				$ 65,372,812
Fair value of assets acquired, and liabilities assumed
Cash			$ 529,047
Accounts payable and accrued liabilities	[1]		(13,412,889)				$ (12,466,676)
Warrant liability			$ (629,506)		$ (629,506)	$ (1,746,575)
Net asset acquired				$ 6,233,240
Listing expense (in Shares) | shares			59,139,572	59,139,572
Common Shares [Member]
Schedule of Fair Value of the Elements Transactions [Line Items]
Fair value of consideration transferred common shares		$ 55,257,187
Class A Non-Voting Special Shares [Member]
Schedule of Fair Value of the Elements Transactions [Line Items]
Fair value of consideration transferred class A Non-Voting Special Shares		$ 10,115,625
Cash [Member]
Fair value of assets acquired, and liabilities assumed
Cash				$ 19,477,645
Accounts payable and accrued liabilities [Member]
Fair value of assets acquired, and liabilities assumed
Accounts payable and accrued liabilities				(11,497,830)
Warrant liability [Member]
Fair value of assets acquired, and liabilities assumed
Warrant liability	[2]			$ (1,746,575)
[1] Excluding deferred revenue, as these amounts do not represent a contractual obligation to deliver cash or another financial asset. Warrant liability includes Public Warrants, Private Warrants and Vesting Sponsor Warrants. See Note 16 for additional information.

Acquisition of Prospector Cap_5

Acquisition of Prospector Capital Corp (Details) - Schedule of Fair Value of Transactions (Parentheticals)	12 Months Ended
	Sep. 30, 2024 shares
Common Shares [Member]
Schedule of Fair Value of the Elements Transactions [Line Items]
Fair value of reconciles consideration transferred	8,770,930
Class A Non-Voting Special Shares [Member]
Schedule of Fair Value of the Elements Transactions [Line Items]
Fair value of reconciles consideration transferred	2,031,250

Restructuring Costs (Details)

Restructuring Costs (Details) - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Restructuring costs [Line Items]
Restructuring costs	$ 46,387	$ 1,734,244

Impairment of Goodwill and In_2

Impairment of Goodwill and Intangible Assets (Details) $ in Millions	12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 CAD ($)
Impairment of Goodwill and Intangible Assets [Abstract]
Asset carrying amount (in Dollars)	$ 3.7
Pre tax discount rate	40.75%
Growth rate percentage	2.50%
Goodwill impairment charge (in Dollars)	$ 7.3	$ 5,791,439
Impairment loss, assets recognised from costs incurred to obtain or fulfil contracts with customers (in Dollars)	$ 58.3

Discontinued Operations (Detail

Discontinued Operations (Details) - Schedule of Discontinued Operations in the Consolidated Statement of Loss and Comprehensive Loss - Discontinued operations [member] - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Revenue
Revenue	$ 7,541,285	$ 7,249,622	$ 8,132,271
Cost of sales	5,608,917	7,521,846	5,231,093
Gross profit	1,932,368	(272,224)	2,901,178
Operating expenses
Research and development costs, net	855,293	1,465,423	866,847
Restructuring costs		22,189
Impairment loss related to property and equipment	38,612
Impairment loss related to intangible assets		5,791,439
Total, operating expenses	893,905	7,279,051	866,847
Income (loss) from operations	1,038,463	(7,551,275)	2,034,331
Other (income) costs
Gain on fixed assets disposal	(84,576)
Finance costs, net		31,357	33,116
Income (loss) before income taxes	1,123,039	(7,582,632)	2,001,215
Income taxes
Net loss and comprehensive loss attributable to:
Net income (loss) and comprehensive loss from discontinued operations	$ 1,123,039	$ (7,582,632)	$ 2,001,215
Earnings (loss) per share
Net income (loss) per common share, basic and diluted (in Dollars per share)	$ 0.05	$ (45.24)	$ 14.83
Weighted average common shares outstanding, basic and diluted (in Shares)	22,774,782	167,610	134,913
Products [Member]
Revenue
Revenue	$ 7,419,695	$ 7,151,449	$ 8,093,462
Services [Member]
Revenue
Revenue	62,210	64,810	38,809
Other [Member]
Revenue
Revenue	$ 59,831	$ 33,363
As previously reported [Member]
Revenue
Revenue			8,766,121
Cost of sales			5,310,718
Gross profit			3,455,403
Operating expenses
Marketing and product management			3,280,864
Selling			3,976,733
General and administrative			15,548,293
Research and development costs, net			22,057,911
Stock based compensation			4,272,673
Impairment loss related to intangible assets			38,207,503
Total, operating expenses			87,343,977
Income (loss) from operations			(83,888,574)
Other (income) costs
Grant revenue			(435,448)
Finance costs, net			(10,034,381)
Income (loss) before income taxes			(73,418,745)
Income taxes
Net loss and comprehensive loss from continuing operations			(73,418,745)
Discontinued operations
Net loss and comprehensive loss			(73,418,745)
Net loss and comprehensive loss attributable to:
Non-controlling interests			(4,099,897)
Equity holders of the parent			(69,318,848)
Net income (loss) and comprehensive loss from discontinued operations
Earnings (loss) per share
Net income (loss) per common share, basic and diluted (in Dollars per share)			$ (513.8)
Weighted average common shares outstanding, basic and diluted (in Shares)			134,913
As previously reported [Member] | Products [Member]
Revenue
Revenue			$ 8,145,606
As previously reported [Member] | Services [Member]
Revenue
Revenue			543,409
As previously reported [Member] | Other [Member]
Revenue
Revenue			77,106
Adjustments [Member]
Revenue
Revenue			(8,132,271)
Cost of sales			(5,231,093)
Gross profit			(2,901,178)
Operating expenses
Marketing and product management
Selling
General and administrative
Research and development costs, net			(866,847)
Impairment loss related to intangible assets
Total, operating expenses			(866,847)
Income (loss) from operations			(2,034,331)
Other (income) costs
Grant revenue
Finance costs, net			(33,116)
Income (loss) before income taxes			(2,001,215)
Income taxes
Net loss and comprehensive loss from continuing operations			(2,001,215)
Net loss and comprehensive loss attributable to:
Non-controlling interests
Net income (loss) and comprehensive loss from discontinued operations			$ 2,001,215
Earnings (loss) per share
Net income (loss) per common share, basic and diluted (in Dollars per share)			$ 14.83
Weighted average common shares outstanding, basic and diluted (in Shares)			134,913
Adjustments [Member] | Products [Member]
Revenue
Revenue			$ (8,093,462)
Adjustments [Member] | Services [Member]
Revenue
Revenue			(38,809)
Adjustments [Member] | Other [Member]
Revenue
Revenue
As recast [Member]
Revenue
Revenue			633,850
Cost of sales			79,625
Gross profit			554,225
Operating expenses
Marketing and product management			3,280,864
Selling			3,976,733
General and administrative			15,548,293
Research and development costs, net			21,191,064
Stock based compensation			4,272,673
Impairment loss related to intangible assets			38,207,503
Total, operating expenses			86,477,130
Income (loss) from operations			(85,922,905)
Other (income) costs
Grant revenue			(435,448)
Finance costs, net			(10,067,497)
Income (loss) before income taxes			(75,419,960)
Income taxes
Net loss and comprehensive loss from continuing operations			(75,419,960)
Discontinued operations
Net loss and comprehensive loss			(73,418,745)
Net loss and comprehensive loss attributable to:
Non-controlling interests			(4,099,897)
Equity holders of the parent			(69,318,848)
Net income (loss) and comprehensive loss from discontinued operations			$ 2,001,215
Earnings (loss) per share
Net income (loss) per common share, basic and diluted (in Dollars per share)			$ (528.64)
Weighted average common shares outstanding, basic and diluted (in Shares)			134,913
As recast [Member] | Products [Member]
Revenue
Revenue			$ 52,144
As recast [Member] | Services [Member]
Revenue
Revenue			504,600
As recast [Member] | Other [Member]
Revenue
Revenue			$ 77,106

Discontinued Operations (Deta_2

Discontinued Operations (Details) - Schedule of Discontinued Operations in the Consolidated Statements of Cash Flows - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Discontinued Operations (Details) - Schedule of Discontinued Operations in the Consolidated Statements of Cash Flows [Line Items]
Cash flows related to operating activities	$ 1,169,278	$ (5,420,025)	$ (2,978,135)
Cash flows related to investing activities		10,000	(81,227)
Cash flows related to financing activities
Cash flows (used in) provided by discontinued operations	1,169,278	(5,410,025)	(3,059,362)
Net loss	(166,195,699)	(51,424,409)	(73,418,745)
Net income from discontinued operations	$ 1,123,039	$ (7,582,632)	2,001,215
Previously stated [member]
Discontinued Operations (Details) - Schedule of Discontinued Operations in the Consolidated Statements of Cash Flows [Line Items]
Net loss			(73,418,745)
Net income from discontinued operations
Adjustments [Member]
Discontinued Operations (Details) - Schedule of Discontinued Operations in the Consolidated Statements of Cash Flows [Line Items]
Net loss			(2,001,215)
Net income from discontinued operations			2,001,215
As recast [Member]
Discontinued Operations (Details) - Schedule of Discontinued Operations in the Consolidated Statements of Cash Flows [Line Items]
Net loss			(75,419,960)
Net income from discontinued operations			$ 2,001,215

Discontinued Operations (Deta_3

Discontinued Operations (Details) - Schedule of Operating expenses	12 Months Ended
	Sep. 30, 2022 CAD ($)
Previously stated [member]
Discontinued Operations (Details) - Schedule of Operating expenses [Line Items]
Employee benefit expenses	$ 30,802,594
Stock-based compensation	4,272,673
Research costs	2,074,830
Impairment loss related to intangible assets	38,207,503
Marketing expenses	917,223
Selling expenses	299,382
Depreciation of property and equipment	1,291,048
Product line management expenses	47,965
Recruitment fees	791,788
Professional fees	3,852,140
Other expenses	1,176,515
Subcontractor services	2,006,904
Travel expenses	482,358
Amortization of intangible assets	257,064
Insurance	373,311
Research and development tax credits	(70,191)
Depreciation expense on right of use assets	560,870
Total, operating expenses	87,343,977
Adjustments [Member]
Discontinued Operations (Details) - Schedule of Operating expenses [Line Items]
Employee benefit expenses	(713,917)
Stock-based compensation
Research costs	(89,788)
Impairment loss related to intangible assets
Marketing expenses
Selling expenses
Depreciation of property and equipment
Product line management expenses
Recruitment fees	(11,662)
Professional fees
Other expenses
Subcontractor services	(26,404)
Travel expenses	(11,864)
Amortization of intangible assets
Insurance
Research and development tax credits
Depreciation expense on right of use assets	(13,212)
Total, operating expenses	(966,847)
As recast [Member]
Discontinued Operations (Details) - Schedule of Operating expenses [Line Items]
Employee benefit expenses	30,088,677
Stock-based compensation	4,272,673
Research costs	1,985,042
Impairment loss related to intangible assets	38,207,503
Marketing expenses	917,223
Selling expenses	299,382
Depreciation of property and equipment	1,291,048
Product line management expenses	47,965
Recruitment fees	780,126
Professional fees	3,852,140
Other expenses	1,176,515
Subcontractor services	1,980,500
Travel expenses	470,494
Amortization of intangible assets	257,064
Insurance	373,311
Research and development tax credits	(70,191)
Depreciation expense on right of use assets	547,658
Total, operating expenses	$ 86,477,130

Discontinued Operations (Deta_4

Discontinued Operations (Details) - Schedule of Revenue by Location - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Revenue by Location [Line Items]
Total revenue	$ 8,019,097	$ 7,447,178	$ 8,766,121
Revenue from continuing operations	(477,812)	(197,556)	(633,850)
Revenue from discontinued operations	7,541,285	7,249,622	8,132,271
France [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	2,594,091	2,433,571	775,891
Canada [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	1,506,247	131,675	709,172
United States [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	1,481,493	2,863,154	4,609,147
Japan [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	1,068,814	124,384	263,752
Turkey [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	493,407		156,420
South Korea [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	478,024	744,466	502,461
Czech Republic [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	176,809
United Kingdom [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	125,529		300,211
Poland [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	77,809	116,810
Hong Kong [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	50,306	646,696	296,838
Columbia [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	31,807	54,767
Germany [Member]
Schedule of Revenue by Location [Line Items]
Total revenue		182,351	266,662
Italy [Member]
Schedule of Revenue by Location [Line Items]
Total revenue			171.237
New Zealand [Member]
Schedule of Revenue by Location [Line Items]
Total revenue			71,015
China [Member]
Schedule of Revenue by Location [Line Items]
Total revenue			125,441
Other [Member]
Schedule of Revenue by Location [Line Items]
Total revenue	$ (65,239)	$ 149,304	$ 517,874

Trade Receivable and Other Re_3

Trade Receivable and Other Receivables (Details) - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Trade Receivable and Other Receivables [Abstract]
Bad debt expense

Trade Receivable and Other Re_4

Trade Receivable and Other Receivables (Details) - Schedule of Trade Receivable and Other Receivables - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Trade Receivable and Other Receivables [Abstract]
Trade accounts receivable	$ 670,960	$ 1,663,495
Commodity taxes receivable	338,456	1,407,560
Others	479,986	618,420
Total	$ 1,489,402	$ 3,689,475

Inventories (Details)

Inventories (Details) - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Inventories [Abstract]
Cost of inventories recognised as expense during period	$ 2,571,054	$ 7,521,845	$ 5,241,718
Inventory write-downs	$ 1,078,324	$ 2,299,866	$ 19,859

Inventories (Details) - Schedul

Inventories (Details) - Schedule of Inventories - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Schedule of Inventories [Abstract]
Raw materials	$ 164,159	$ 942,860
Finished goods	303,185	304,086
Total Inventories	$ 467,344	$ 1,246,946

Property and Equipment (Details

Property and Equipment (Details) - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Property and Equipment [Abstract]
Depreciation of related to property and equipment	$ 340,545	$ 420,730

Property and Equipment (Detai_2

Property and Equipment (Details) - Schedule of Property and Equipment - CAD ($)	12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023
Cost
Cost, Beginning Balance	$ 9,511,413		$ 9,367,638
Cost, Additions	504,320		188,775
Cost, Disposals	(12,100)		(45,000)
Cost, Write-offs	(1,129,363)
Cost, Ending Balance	8,874,270		9,511,413
Accumulated depreciation
Accumulated depreciation, Beginning Balance	7,439,956		5,744,629
Accumulated depreciation, Depreciation	1,200,562	[1]	1,695,327	[2]
Accumulated depreciation, Write-offs	(1,102,852)
Accumulated depreciation, Ending Balance	7,537,666		7,439,956
Net book value
Net book value, Ending Balance	1,336,604		2,071,457
Computer equipment [Member]
Cost
Cost, Beginning Balance	5,015,523		4,867,724
Cost, Additions	236,352		147,799
Cost, Disposals
Cost, Write-offs	(19,935)
Cost, Ending Balance	5,231,940		5,015,523
Accumulated depreciation
Accumulated depreciation, Beginning Balance	4,292,037		3,376,015
Accumulated depreciation, Depreciation	640,962	[1]	916,022	[2]
Accumulated depreciation, Write-offs	(19,935)
Accumulated depreciation, Ending Balance	4,913,064		4,292,037
Net book value
Net book value, Ending Balance	318,876		723,486
Office furniture and equipment [Member]
Cost
Cost, Beginning Balance	1,073,834		1,108,834
Cost, Additions	5,005
Cost, Disposals	(12,100)		(35,000)
Cost, Write-offs	(295,287)
Cost, Ending Balance	771,452		1,073,834
Accumulated depreciation
Accumulated depreciation, Beginning Balance	960,597		856,301
Accumulated depreciation, Depreciation	25,892	[1]	104,296	[2]
Accumulated depreciation, Write-offs	(268,776)
Accumulated depreciation, Ending Balance	717,713		960,597
Net book value
Net book value, Ending Balance	53,739		113,237
R&D equipment and tools [Member]
Cost
Cost, Beginning Balance	1,206,115		1,166,561
Cost, Additions	166,485		49,554
Cost, Disposals			(10,000)
Cost, Write-offs	(87,418)
Cost, Ending Balance	1,285,182		1,206,115
Accumulated depreciation
Accumulated depreciation, Beginning Balance	994,114		657,734
Accumulated depreciation, Depreciation	97,808	[1]	336,380	[2]
Accumulated depreciation, Write-offs	(87,418)
Accumulated depreciation, Ending Balance	1,004,504		994,114
Net book value
Net book value, Ending Balance	280,678		212,001
Stands and moulds [Member]
Cost
Cost, Beginning Balance	898,697		898,697
Cost, Additions
Cost, Disposals
Cost, Write-offs	(726,723)
Cost, Ending Balance	171,974		898,697
Accumulated depreciation
Accumulated depreciation, Beginning Balance	629,731		497,133
Accumulated depreciation, Depreciation	265,897	[1]	132,598	[2]
Accumulated depreciation, Write-offs	(726,723)
Accumulated depreciation, Ending Balance	168,905		629,731
Net book value
Net book value, Ending Balance	3,069		268,966
Leasehold improvements [Member]
Cost
Cost, Beginning Balance	1,125,039		1,133,617
Cost, Additions			(8,578)
Cost, Disposals
Cost, Write-offs
Cost, Ending Balance	1,125,039		1,125,039
Accumulated depreciation
Accumulated depreciation, Beginning Balance	416,400		259,710
Accumulated depreciation, Depreciation	134,871	[1]	156,690	[2]
Accumulated depreciation, Write-offs
Accumulated depreciation, Ending Balance	551,271		416,400
Net book value
Net book value, Ending Balance	573,768		708,639
Vehicles [Member]
Cost
Cost, Beginning Balance	192,205		192,205
Cost, Additions	96,478
Cost, Disposals
Cost, Write-offs
Cost, Ending Balance	288,683		192,205
Accumulated depreciation
Accumulated depreciation, Beginning Balance	147,077		97,736
Accumulated depreciation, Depreciation	35,132	[1]	49,341	[2]
Accumulated depreciation, Write-offs
Accumulated depreciation, Ending Balance	182,209		147,077
Net book value
Net book value, Ending Balance	$ 106,474		$ 45,128
[1] Depreciation of $340,545 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization. Depreciation of $420,730 related to property and equipment is capitalized in development costs as they are used in development projects that are eligible for capitalization.

Property and Equipment (Detai_3

Property and Equipment (Details) - Schedule of Depreciation is Included in the Consolidated Statement of Loss - Property and Equipment [Member] - CAD ($)		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Depreciation is Included in the Consolidated Statement of Loss [Line Items]
Cost of sales	[1]	$ 270,806	$ 214,828	$ 157,819
Marketing and product management		7	1,686	624
General and administrative expenses		415,083	794,273	1,108,835
Research and development costs		97,185	263,810	181,589
Total		$ 783,081	$ 1,274,597	$ 1,448,867
[1]Depreciation recognized as an expense in cost of sales is included in Net income (loss) and comprehensive income (loss) from discontinued operations

Leases (Details)

Leases (Details)			12 Months Ended
		Jul. 06, 2022 USD ($)	Sep. 30, 2024 CAD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)
Leases [Line Items]
Depreciation of right-of-use assets					$ 79,625
Interest expense on lease liabilities		$ 1,265,043
Gain on lease modification			204,146
Discontinued operations [member]
Leases [Line Items]
Depreciation of right-of-use assets			5,608,917	7,521,846	5,231,093
Interest expense on lease liabilities				31,357	33,116
Right-of-use assets [member]
Leases [Line Items]
Depreciation of right-of-use assets	[1]		37,098	48,542	50,071
Right-of-use assets [member]
Leases [Line Items]
Depreciation expense			$ 294,942	$ 362,005	$ 120,236
[1]Depreciation of right-of-use assets recognized as an expense in cost of sales is included in Net income (loss) and comprehensive income (loss) from discontinued operations

Leases (Details) - Schedule of

Leases (Details) - Schedule of Carrying Amounts of Rights of Use Assets Recognized - CAD ($)		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Balance beginning		$ 3,180,318	$ 5,892,374
Lease modification		3,968	(879,689)
Reassessment of the right-of-use assets		(466,430)	(888,426)
Depreciation	[1]	(810,500)	(943,941)
Balance ending		1,907,356	3,180,318
Office Premises [Member]
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Balance beginning		3,175,625	5,881,811
Lease modification		3,968	(879,689)
Reassessment of the right-of-use assets		(462,032)	(888,426)
Depreciation	[1]	(810,500)	(938,071)
Balance ending		1,907,061	3,175,625
Other equipment [Member]
Schedule of Carrying Amounts of Rights of Use Assets Recognized [Line Items]
Balance beginning		4,693	10,563
Lease modification
Reassessment of the right-of-use assets		(4,398)
Depreciation	[1]		(5,870)
Balance ending		$ 295	$ 4,693
[1] Depreciation of $294,942 ($362,005 in 2023 and $120,236 in 2022) related to right-of-use assets is capitalized in development costs as they are used in development projects that are eligible for capitalization.

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Carrying Amounts of Lease Liabilities $ in Millions	12 Months Ended
	Sep. 30, 2024 CAD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Leases [Abstract]
Balance, beginning of year	$ 3,781,233		$ 6,579,103
Current	663,920		722,675
Non-current	1,536,440		3,058,558
Additions
Lease modification	(214,057)		(958,296)
Reassessment of the lease liability	(462,032)		(888,426)
Accretion of interest	300,424		401,229
Gain on foreign exchange	66,894	$ (66,894)	(213,333)	$ 213,333	$ 55,852
Lease payments	(1,272,102)		(1,139,044)
Balance, end of year	$ 2,200,360		$ 3,781,233

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Depreciation of Right of Use Assets - Right-of-Use Assets [Member] - CAD ($)		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Leases (Details) - Schedule of Depreciation of Right of Use Assets [Line Items]
Cost of sales	[1]	$ 37,098	$ 48,542	$ 50,071
Marketing and product management		66,686	5,778	11,303
Selling expenses			5,526	11,247
General and administrative expenses		408,752	455,932	237,596
Research and development costs		3,022	66,158	300,724
Depreciation of right-of-use assets		$ 515,558	$ 581,936	$ 610,941
[1]Depreciation of right-of-use assets recognized as an expense in cost of sales is included in Net income (loss) and comprehensive income (loss) from discontinued operations

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments	Sep. 30, 2024 CAD ($)
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	$ 4,255,037
Less than 1 year [Member]
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	855,207
1 to 5 years [Member]
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	2,451,771
More than 5 years [Member]
Schedule of Maturity Analysis of Lease Liabilities Based on Contractual Undiscounted Payments [Line Items]
Contractual undiscounted payments	$ 948,059

Leases (Details) - Schedule o_5

Leases (Details) - Schedule of Amounts Recognized in Net Loss $ in Millions		12 Months Ended
		Sep. 30, 2024 CAD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2022 USD ($)
Schedule Of Amounts Recognized In Net Loss Abstract
Depreciation expense of right-of-use assets	[1]		$ 515,558		$ 581,936	$ 610,941
Interest expense on lease liabilities	[2]		300,424		401,229	551,291
Expense relating to short-term leases						16,649
Expense relating to leases of low-value assets						37,477
Variable lease payments						2,805
Gain on foreign exchange		$ (66,894)	66,894	$ 213,333	(213,333)	(55,852)
Total amounts recognized in net loss			$ 882,876		$ 769,832	$ 1,163,311
[1]Depreciation of right-of-use assets of $37,098, $48,542 and $50,071 is included in Net income (loss) and comprehensive income (loss) from discontinued operations for the years ended September 30, 2024, 2023 and 2022 respectively.[2]Interest expense on lease liabilities includes for the year ended September 31, 2022, includes $33,116 of interest expense which is presented in the Net income (loss) and comprehensive income (loss) from discontinued operations.

Intangible Assets (Details)

Intangible Assets (Details)	12 Months Ended
	Sep. 30, 2024 CAD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 CAD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2022 USD ($)
Intangible Assets [Line Items]
Capitalization rate	22.80%	22.80%
Capitalization rate			17%
Development of amortization costs	$ 43,267,013
Impairment expense recognized		$ 7,300,000	$ 5,791,439
Carrying amount of assets			$ 5,791,439
Discount rate percentage			33.65%
Impairment loss (in Dollars)					$ 30,232,269
Development Costs [Member]
Intangible Assets [Line Items]
Depreciation	$ 273,584		$ 117,535	$ 227,873
Licenses [Member]
Intangible Assets [Line Items]
Components of technology projects			$ 1,424,196
Intangible Assets [Member]
Intangible Assets [Line Items]
Impairment loss (in Dollars)					38,207,503
Impairment expense written off (in Dollars)					7,975,234
amount of recoverable using CGU (in Dollars)					2,233,781
Amount of carrying value using CGU (in Dollars)					$ 32,466,050
Intangible Assets [Member] | Licenses [Member]
Intangible Assets [Line Items]
Discount rate					27.50%

Intangible Assets (Details) - S

Intangible Assets (Details) - Schedule of Intangible Assets - CAD ($)		12 Months Ended
		Sep. 30, 2024		Sep. 30, 2023
Cost
Cost, Beginning balance		$ 50,383,194		$ 75,528,950
Additions		14,285,679		13,898,252
Borrowing costs		8,243,628	[1]	3,898,829	[2]
Write-offs		(3,720,042)		(42,418,143)	[3]
R&D tax credits		(346,580)		(256,234)
Grants		(13,713)		(268,460)
Cost, Ending balance		68,832,166		50,383,194
Accumulated amortization and impairment
Accumulated amortization and impairment, Begining balance		4,545,086		40,767,761
Amortization		531,516	[4]	404,029
Impairment		58,185,884		5,791,439	[3]
Accumulated amortization and impairment, Write-offs				(42,418,143)
Accumulated amortization and impairment, Ending balance		63,262,486		4,545,086
Net book value
Net book value		5,569,680		45,838,108
Patents [Member]
Cost
Cost, Beginning balance		3,450,455		2,321,660
Additions		583,915		1,128,795
Borrowing costs			[1]		[2]
Write-offs					[3]
R&D tax credits
Grants
Cost, Ending balance		4,034,370		3,450,455
Accumulated amortization and impairment
Accumulated amortization and impairment, Begining balance		1,059,007		798,878
Amortization		391,012	[4]	260,129
Impairment					[3]
Accumulated amortization and impairment, Write-offs
Accumulated amortization and impairment, Ending balance		1,450,019		1,059,007
Net book value
Net book value		2,584,351		2,391,448
Licenses [Member]
Cost
Cost, Beginning balance		1,186,337		2,610,533
Additions
Borrowing costs			[1]		[2]
Write-offs				(1,424,196)	[3]
R&D tax credits
Grants
Cost, Ending balance		1,186,337		1,186,337
Accumulated amortization and impairment
Accumulated amortization and impairment, Begining balance		1,183,761		1,147,272
Amortization		2,576	[4]	36,489
Impairment				1,424,196	[3]
Accumulated amortization and impairment, Write-offs				(1,424,196)
Accumulated amortization and impairment, Ending balance		1,186,337		1,183,761
Net book value
Net book value				2,576
Software [Member]
Cost
Cost, Beginning balance		575,719		575,719
Additions
Borrowing costs			[1]		[2]
Write-offs					[3]
R&D tax credits
Grants
Cost, Ending balance		575,719		575,719
Accumulated amortization and impairment
Accumulated amortization and impairment, Begining balance		520,998		476,003
Amortization		32,110	[4]	44,995
Impairment					[3]
Accumulated amortization and impairment, Write-offs
Accumulated amortization and impairment, Ending balance		553,108		520,998
Net book value
Net book value		22,611		54,721
Development costs not amortized [Member]
Cost
Cost, Beginning balance	[5]	43,267,013	[6]	68,117,368
Additions		13,701,764	[6]	12,769,457	[5]
Borrowing costs		8,243,628	[1],[6]	3,898,829	[2],[5]
Write-offs	[6]	(3,720,042)		(40,993,947)	[4]
R&D tax credits		(346,580)	[6]	(256,234)	[5]
Grants		(13,713)	[6]	(268,460)	[5]
Cost, Ending balance	[6]	61,132,070		43,267,013	[5]
Accumulated amortization and impairment
Accumulated amortization and impairment, Begining balance				36,602,380	[6]
Amortization				24,324	[6]
Impairment		58,185,884	[6]	4,367,243	[3],[5]
Accumulated amortization and impairment, Write-offs	[5]			(40,993,947)
Accumulated amortization and impairment, Ending balance		58,185,884	[6]		[5]
Net book value
Net book value		2,946,186	[6]	43,267,013	[5]
Development costs amortized [Member]
Cost
Cost, Beginning balance		1,808,860		1,808,860
Additions
Borrowing costs			[1]		[2]
Write-offs					[3]
R&D tax credits
Grants
Cost, Ending balance		1,808,860		1,808,860
Accumulated amortization and impairment
Accumulated amortization and impairment, Begining balance		1,708,264		1,675,906
Amortization		100,596	[4]	32,358
Impairment					[3]
Accumulated amortization and impairment, Write-offs
Accumulated amortization and impairment, Ending balance		1,808,860		1,708,264
Net book value
Net book value				100,596
Others [Member]
Cost
Cost, Beginning balance		94,810		94,810
Additions
Borrowing costs			[1]		[2]
Write-offs					[3]
R&D tax credits
Grants
Cost, Ending balance		94,810		94,810
Accumulated amortization and impairment
Accumulated amortization and impairment, Begining balance		73,056		67,322
Amortization		5,222	[4]	5,734
Impairment					[3]
Accumulated amortization and impairment, Write-offs
Accumulated amortization and impairment, Ending balance		78,278		73,056
Net book value
Net book value		$ 16,532		$ 21,754
[1] The capitalization rates used to determine the amount of general borrowing costs eligible for capitalization during year ended September 30, 2024 was 22.8%. The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the year ended September 30, 2023 was 17%. Depreciation of $273,584 ($117,535 in 2023 and $227,873 in 2022) related to intangible assets is capitalized in development costs as they are used in development projects that are eligible for capitalization. Including $43,267,013 not yet available for use for which amortization begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications. The unamortized development costs are not yet available for use and amortization will begins when development is completed, and the asset is available for use. Such development costs are related to projects to develop and enhance the technology and capabilities with respect to autonomous driving and ADAS applications.

Intangible Assets (Details) -_2

Intangible Assets (Details) - Schedule of Amortization in Consolidated Statement of Loss - Intangible Assets [Member] - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Amortization in Consolidated Statement of Loss [Line Items]
General and administrative expenses		$ 52,160	$ 127,764
Research and development costs	257,932	234,334	129,300
Amortization of intangible assets	$ 257,932	$ 286,494	$ 257,064

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities (Details) - Schedule of Accounts Payable and Accrued Liabilities - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Schedule of Accounts Payable and Accrued Liabilities [Abstract]
Trade payables and accrued liabilities	$ 7,494,326	$ 6,466,196
Salaries and fringe benefits	4,706,033	5,757,652
Interest payable on credit facility	903,901	221,247
Deferred revenue	474,380	1,104,229
Others	308,629	21,581
Total	$ 13,887,269	$ 13,570,905

Provisions (Details) - Schedule

Provisions (Details) - Schedule of Changes in Provisions - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Schedule of Changes in Provisions [Abstract]
Balance at beginning	$ 878,144
Balance at ending		878,144
New provisions		1,652,216
Revision of estimations	(8,736)	(287,021)
Provisions utilized	$ (869,408)	$ (487,051)

Bridge Loans and Long-Term De_3

Bridge Loans and Long-Term Debt (Details)						12 Months Ended
	Nov. 15, 2024 CAD ($)	Aug. 31, 2024 CAD ($)	Aug. 31, 2024 USD ($)	Aug. 16, 2024 CAD ($)	Jul. 05, 2024 CAD ($)	Sep. 30, 2024 CAD ($) shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 CAD ($)	Sep. 30, 2024 USD ($) $ / shares	Aug. 14, 2024 CAD ($)	Oct. 31, 2023 USD ($) $ / shares
Long-Term Debt [Line Items]
Convertible notes term						60 months	60 months
Interest rate						12%			12%
Conversion price (in Dollars per share) | $ / shares									$ 11.17
Price per share (in Dollars per share) | $ / shares											$ 0.01
Convertible note (in Dollars)							$ 60,000,000
Investors paid						$ 529,047
Recognized amount						345,394
Recognized as a reduction						125,462		$ 92,583
Recognized in net loss								$ 171,940
Credit facility										$ 5
Aggregate principal amount				$ 44,000,000
Warrant in equity						$ 2,500
Warrant issued (in Shares) | shares						250,000	250,000
Monthly fee	$ 75,000				$ 125,000
Discount issued			25%
PIPE Investors [Member]
Long-Term Debt [Line Items]
Price per share (in Dollars per share) | $ / shares									0.01
PIPE [Member]
Long-Term Debt [Line Items]
Conversion price (in Dollars per share) | $ / shares									10
Credit facility										$ 250,000
Long-term borrowings [member]
Long-Term Debt [Line Items]
Price per share (in Dollars per share) | $ / shares											$ 0.01
warrants exercisable (in Dollars)											$ 250,000
Warrant in equity						$ (1,643,714)
Bridge Loan [Member]
Long-Term Debt [Line Items]
Investors paid						$ 115,355
Aggregate principal amount			$ 9,000,000
Aggregate amount (in Dollars)			6,222,667
Additional loan amount (in Dollars)			334,000
Discounted balance percentage								4%
Conversion price (in Dollars per share) | $ / shares									$ 5
Gross Proceeds (in Dollars)									$ 35,000,000
Outstanding Principal Percentage						112.50%	112.50%
Non-Convertible Bridge Loan						$ 37,076
Net loss under transaction costs						78,279
Convertible Bridge Loan [Member]
Long-Term Debt [Line Items]
Convertible amount		$ 4,222,667
Non-Convertible Bridge Loan [Member]
Long-Term Debt [Line Items]
Convertible amount			$ 2,000,000
Capital stock [Member]
Long-Term Debt [Line Items]
Warrant in equity						1,646,214
Capital stock [Member] | Long-term borrowings [member]
Long-Term Debt [Line Items]
Warrant in equity						$ 1,643,714

Bridge Loans and Long-Term De_4

Bridge Loans and Long-Term Debt (Details) - Schedule of Maturities and Weighted Average Interest Rates - CAD ($)		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023
Schedule of Maturities and Weighted Average Interest Rates [Line Items]
Convertible loan, Final maturity	[1]		2028 years
Convertible loan, Weighted average effective interest rate	[1]		23.36%
Convertible loan, Balance	[1]	$ 40,309,902	$ 11,258,950
Credit facility, Final maturity	[2]		2026 years
Credit facility, Weighted average effective interest rate	[2]		14.12%
Credit facility, Balance	[2]	28,229,902	$ 28,747,705
Term loan, Final maturity			2030 years
Term loan, Weighted average effective interest rate			33.65%
Term loan, Balance		10,767,007	$ 7,718,928
Non-convertible bridge loan, Final maturity	[3]		2024 years
Non-convertible bridge loan, Weighted average effective interest rate	[3]		155.04%
Non-convertible bridge loan, Balance	[3]	3,059,996
Convertible bridge loan, Final maturity	[3]		2024 years
Convertible bridge loan, Weighted average effective interest rate	[3]
Convertible bridge loan, Balance	[3]	6,853,623
Total debt, Weighted average effective interest rate			27.45%
Total debt, Balance		89,220,430	$ 47,725,583
Current portion of long-term debt, Balance		9,913,619
Long-term debt, Balance		$ 79,306,811	$ 47,725,583
[1] Convertible loan Bridge loans

Bridge Loans and Long-Term De_5

Bridge Loans and Long-Term Debt (Details) - Schedule of Fair Value through Profit and Loss (“FVTPL”). - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Host Amortized cost [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Balance,	$ 11,258,950
Exercise of warrants
Interest accretion		1,067,932
Fair value adjustment
Foreign exchange		49,911
Balance		11,258,950
Conversion option FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Balance,	737,974
Exercise of warrants
Interest accretion
Fair value adjustment		21,100
Foreign exchange
Balance		737,974
PIPE Warrants FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Balance,
Exercise of warrants		(18,548,444)
Interest accretion
Fair value adjustment
Foreign exchange
Balance
FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Balance,	11,996,924
Exercise of warrants		(18,548,444)
Interest accretion		1,067,932
Fair value adjustment		21,100
Foreign exchange		49,911
Balance		11,996,924
Tranche A-1 [Member] | Host Amortized cost [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		9,982,830
Tranche A-1 [Member] | Conversion option FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		704,677
Tranche A-1 [Member] | PIPE Warrants FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		18,269,759
Tranche A-1 [Member] | FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		28,957,266
Tranche A-2 [Member] | Host Amortized cost [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		158,277
Tranche A-2 [Member] | Conversion option FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		12,197
Tranche A-2 [Member] | PIPE Warrants FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		278,685
Tranche A-2 [Member] | FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche		$ 449,159
Tranche B-1 [Member] | Host Amortized cost [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche	2,539,580
Exercise of conversion option	(1,049,482)
Exercise of warrants
Interest accretion	7,814,332
Fair value adjustment
Foreign exchange	141,077
Balance	40,310,037
Tranche B-1 [Member] | Conversion option FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche	962,726
Exercise of conversion option	(207)
Exercise of warrants
Interest accretion
Fair value adjustment	(5,679,715)
Foreign exchange
Balance	6,008
Tranche B-1 [Member] | PIPE Warrants FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche	2,059,081
Exercise of conversion option
Exercise of warrants	(2,059,081)
Interest accretion
Fair value adjustment
Foreign exchange
Balance
Tranche B-1 [Member] | FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche	5,561,387
Exercise of conversion option	(1,049,689)
Exercise of warrants	(2,059,081)
Interest accretion	7,814,332
Fair value adjustment	(5,679,715)
Foreign exchange	141,077
Balance	40,316,045
Tranche B-2 [Member] | Host Amortized cost [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche	19,605,580
Tranche B-2 [Member] | Conversion option FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche	3,985,230
Tranche B-2 [Member] | PIPE Warrants FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche
Tranche B-2 [Member] | FVTPL [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of Tranche	$ 23,590,810

Bridge Loans and Long-Term De_6

Bridge Loans and Long-Term Debt (Details) - Schedule of Fair Value through Profit and Loss (“FVTPL”). (Parentheticals) - FVTPL [Member] - shares	Sep. 30, 2024	Sep. 30, 2023
Tranche A-1 [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of warrants		595,650
Tranche A-2 [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of warrants		9,354
Tranche B-1 [Member]
Schedule of Fair Value through Profit and Loss (“FVTPL”). [Line Items]
Issuance of warrants	24,322

Bridge Loans and Long-Term De_7

Bridge Loans and Long-Term Debt (Details) - Schedule of Black-Scholes Option Pricing Model - $ / shares	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share	$ 0.3	$ 1.75
Exercise price	$ 10	$ 10
Risk-free interest rate	2.73%	4.25%
Expected volatility	60%	60%
Expected life	3 years 8 months 15 days	4 years 8 months 15 days
Dividend yield	0%	0%
Fair value	$ 0.001	$ 0.33
Tranche B-1 Warrants [Member]
Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share	61.09
Exercise price	$ 0.01
Risk-free interest rate	4.89%
Expected volatility	60%
Expected life	14 days
Dividend yield	0%
Fair value	$ 84.65
Tranche B-2 Conversion Option [Member]
Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share	4.74
Exercise price	$ 10
Risk-free interest rate	3.23%
Expected volatility	60%
Expected life	5 years
Dividend yield	0%
Fair value	$ 2.22
Tranche A-1 Warrants [Member]
Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share		22.92
Exercise price		$ 0.01
Risk-free interest rate		4.66%
Expected volatility		60%
Expected life		14 days
Dividend yield		0%
Fair value		$ 30.56
Tranche A-2 Warrants [Member]
Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share		22.6
Exercise price		$ 0.01
Risk-free interest rate		4.81%
Expected volatility		60%
Expected life		14 days
Dividend yield		0%
Fair value		$ 29.79
Conversion option [Member]
Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share	4.74	1.67
Exercise price	$ 10	$ 10
Risk-free interest rate	4.05%	3.64%
Expected volatility	60%	60%
Expected life	5 years	5 years
Dividend yield	0%	0%
Fair value	$ 2.37	$ 0.33
Conversion option 1 [Member]
Schedule of Black-Scholes Option Pricing Model [Line Items]
Fair value of the underlying share		1.75
Exercise price		$ 10
Risk-free interest rate		3.92%
Expected volatility		60%
Expected life		5 years
Dividend yield		0%
Fair value		$ 0.36

Bridge Loans and Long-Term De_8

Bridge Loans and Long-Term Debt (Details) - Schedule of Recognized in Net Loss Under Transaction Costs	12 Months Ended
	Sep. 30, 2024 CAD ($)
Non-Convertible Bridge Loan Amortized cost [Member]
Schedule of Recognized in Net Loss Under Transaction Costs [Line Items]
Balance, October 1, 2023
Issuance of Tranche 1	2,613,300
Interest accretion	477,776
Fair value adjustment
Foreign exchange	(31,080)
Balance, September 30, 2024	3,059,996
Convertible Bridge Loan FVTPL [Member]
Schedule of Recognized in Net Loss Under Transaction Costs [Line Items]
Balance, October 1, 2023
Issuance of Tranche 1	5,714,630
Interest accretion
Fair value adjustment	1,201,172
Foreign exchange	(62,179)
Balance, September 30, 2024	6,853,623
Bridge Loan [Member]
Schedule of Recognized in Net Loss Under Transaction Costs [Line Items]
Balance, October 1, 2023
Issuance of Tranche 1	8,327,930
Interest accretion	477,776
Fair value adjustment	1,201,172
Foreign exchange	(93,259)
Balance, September 30, 2024	$ 9,913,619

Warrant Liability (Details)

Warrant Liability (Details)	12 Months Ended
	Sep. 30, 2024 $ / shares
Warrant Liability [Line Items]
Exercise price per warrant	$ 11.17
Warrant trading days	30
Warrant [Member]
Warrant Liability [Line Items]
Weighted average exercise price	$ 16
Public Warrant [Member]
Warrant Liability [Line Items]
Weighted average exercise price	12
Private Warrant [Member]
Warrant Liability [Line Items]
Weighted average exercise price	$ 14
Sponsor [Member]
Warrant Liability [Line Items]
Warrant trading days	20

Warrant Liability (Details) - S

Warrant Liability (Details) - Schedule of Warrant Liability - CAD ($)	Sep. 30, 2024	Sep. 29, 2024	Dec. 20, 2023
Schedule of Warrant Liability [Line Items]
Number of warrant	17,465,750
Warrant liability	$ 629,506	$ 629,506	$ 1,746,575
Public and Private Warrants [Member]
Schedule of Warrant Liability [Line Items]
Number of warrant	16,049,080
Warrant liability	$ 578,446
Vesting Sponsor Warrants [Member]
Schedule of Warrant Liability [Line Items]
Number of warrant	1,416,670
Warrant liability	$ 51,060

Warrant Liability (Details) -_2

Warrant Liability (Details) - Schedule of Changes in Warrant Liability	9 Months Ended
	Sep. 29, 2024 CAD ($)
Schedule of Changes in Warrant Liability [Abstract]
Balance, as at December 21, 2023 (issuance date)	$ 1,746,575
Revaluation of warrant liability	(1,117,069)
Balance, as at September 30, 2024	$ 629,506

Government Grant Liabilities (D

Government Grant Liabilities (Details) ₪ in Millions	12 Months Ended
	Sep. 30, 2024 CAD ($)	Sep. 30, 2022 CAD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 ILS (₪)	Sep. 30, 2023 CAD ($)	Sep. 30, 2023 USD ($)
Government Grant Liabilities [Line Items]
Acquisition of grant total amount			$ 65,372,812
Effective interest rate	30.30%		30.30%	30.30%
Accretion gain	$ 252,874	$ 74,335
Government grant liability	1,618,343				$ 1,468,296
Israeli Innovation Authority [Member]
Government Grant Liabilities [Line Items]
Government grant liability	420,000
Acquisition of grant total amount	$ 1,500,000			₪ 4
Royalty percentage	3%
Binational Industrial Research and Development Foundation [Member]
Government Grant Liabilities [Line Items]
Royalty percentage	5%
Government grant liability	$ 567,922		$ 420,715		$ 568,807	$ 420,715

Government Grant Liabilities _2

Government Grant Liabilities (Details) - Schedule of Government Grant Liabilities - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Schedule of Government Grant Liabilities [Abstract]
Balance, beginning of year	$ 1,468,296
Current	829,216	$ 568,807
Non-current	789,127	899,489
Accretion interest expense	271,088
Gain on remeasurement due to change in forecast	(86,305)
Foreign exchange gain	(34,736)
Balance, end of year	$ 1,618,343	$ 1,468,296

Capital Stock (Details)

Capital Stock (Details)			3 Months Ended	12 Months Ended
	Apr. 08, 2024 CAD ($) shares	Dec. 21, 2023 CAD ($) Days	Jun. 30, 2024 shares	Sep. 30, 2024 CAD ($) Days shares	Sep. 30, 2024 CAD ($) Days $ / shares shares	Sep. 30, 2024 USD ($) Days shares	Dec. 21, 2023 Days $ / shares shares	Oct. 31, 2023 $ / shares	Sep. 30, 2023 shares
Capital Stock [Line Items]
Shares were issued				30,203,676	30,203,676	30,203,676	999,963		167,610
Commitment amount (in Dollars) | $				$ 2,120,256	$ 2,120,256
Percentage of commitment fee amount	0.75%
Aggregate purchase price amount (in Dollars) | $				57,724
Exercise of call option of non controlling interest (in Dollars) | $
Number of trading days (in Days) | Days							20
Consecutive trading days (in Days) | Days		30
Price per share (in Dollars per share) | $ / shares								$ 0.01
Units in a year				37,234,741	37,234,741	37,234,741
Earnout Non-Voting Special Share [Member]
Capital Stock [Line Items]
Aggregate fair value of earnout non-voting special share (in Dollars) | $		$ 22,960,000
Bottom of range [member]
Capital Stock [Line Items]
Percentage of voting rights				60%	60%	60%
Top of range [member]
Capital Stock [Line Items]
Percentage of voting rights				100%	100%	100%
YA II PN, Ltd. [Member]
Capital Stock [Line Items]
Agreement period	3 years
Yorkville [Member]
Capital Stock [Line Items]
Commitment amount (in Dollars) | $	$ 50
Standby Equity Purchase Agreement [Member]
Capital Stock [Line Items]
Issuance of shares			166,696
Business Combination [Member]
Capital Stock [Line Items]
Business combination of shares outstanding				28,770,930	28,770,930	28,770,930
Class A Non-Voting Special Shares [Member]
Capital Stock [Line Items]
Business combination of shares outstanding				2,031,250	2,031,250	2,031,250
Acquisition of shares issued				2,031,250	2,031,250	2,031,250
Acquisition of shares value (in Dollars) | $						$ 10,115,625
Volume weighted average price of the common shares (in Dollars per share) | $ / shares					$ 12
Number of trading days (in Days) | Days				20	20	20
Consecutive trading days (in Days) | Days				30
Units in a year				2,031,250	2,031,250	2,031,250
Class A Non-Voting Special Shares [Member] | Bottom of range [member]
Capital Stock [Line Items]
Volume weighted average price of the common shares (in Dollars per share) | $ / shares					$ 14
Class A Non-Voting Special Shares [Member] | Top of range [member]
Capital Stock [Line Items]
Volume weighted average price of the common shares (in Dollars per share) | $ / shares					$ 16
Class B Non-Voting Special Shares [Member]
Capital Stock [Line Items]
Business combination of shares outstanding				999,963	999,963	999,963
Shares were issued							999,963
Price per share (in Dollars per share) | $ / shares							$ 12
Units in a year				999,963	999,963	999,963
Class B Non-Voting Special Shares [Member] | LeddarTech USA Inc [Member]
Capital Stock [Line Items]
Price per share (in Dollars per share) | $ / shares							12
Class C Non-Voting Special Shares [Member]
Capital Stock [Line Items]
Business combination of shares outstanding				999,963	999,963	999,963
Price per share (in Dollars per share) | $ / shares							14
Units in a year				999,963	999,963	999,963
Class C Non-Voting Special Shares [Member] | LeddarTech USA Inc [Member]
Capital Stock [Line Items]
Price per share (in Dollars per share) | $ / shares							14
Class D Non-Voting Special Shares [Member]
Capital Stock [Line Items]
Business combination of shares outstanding				999,963	999,963	999,963
Price per share (in Dollars per share) | $ / shares							16
Units in a year				999,963	999,963	999,963
Class D Non-Voting Special Shares [Member] | LeddarTech USA Inc [Member]
Capital Stock [Line Items]
Price per share (in Dollars per share) | $ / shares							16
Class E Non-Voting Special Shares [Member]
Capital Stock [Line Items]
Business combination of shares outstanding				999,963	999,963	999,963
Price per share (in Dollars per share) | $ / shares							$ 10
Units in a year				999,963	999,963	999,963
Class E Non-Voting Special Shares [Member] | Original Equipment Manufacturer [Member]
Capital Stock [Line Items]
Units in a year							150,000
Class F Non-Voting Special Shares [Member]
Capital Stock [Line Items]
Business combination of shares outstanding				999,963	999,963	999,963
Price per share (in Dollars per share) | $ / shares							$ 10
Units in a year				999,963	999,963	999,963
Class F Non-Voting Special Shares [Member] | Original Equipment Manufacturer [Member]
Capital Stock [Line Items]
Units in a year							150,000
Earnout Non-Voting Special Share [Member]
Capital Stock [Line Items]
Shares were issued							4,999,815
Earnout Non-Voting Special Share [Member] | Bottom of range [member]
Capital Stock [Line Items]
Volume weighted average price of the common shares (in Dollars per share) | $ / shares					$ 3.78
Per share amount (in Dollars per share) | $ / shares					2.84
Earnout Non-Voting Special Share [Member] | Top of range [member]
Capital Stock [Line Items]
Volume weighted average price of the common shares (in Dollars per share) | $ / shares					5.22
Per share amount (in Dollars per share) | $ / shares					$ 3.93
Common Stock [Member]
Capital Stock [Line Items]
Shares were issued	500,000			682,685	682,685	682,685
Non-Controlling Interest [Member]
Capital Stock [Line Items]
Exercise of call option of non controlling interest (in Dollars) | $				$ 9,508,328
Other Component of Equity [Member]
Capital Stock [Line Items]
Exercise of call option of non controlling interest (in Dollars) | $				(2,431,688)
Aggregate fair value of earnout non-voting special share (in Dollars) | $
Deficit [Member]
Capital Stock [Line Items]
Exercise of call option of non controlling interest (in Dollars) | $				(7,134,364)
Aggregate fair value of earnout non-voting special share (in Dollars) | $				$ 22,960,000

Capital Stock (Details) - Sched

Capital Stock (Details) - Schedule of Common Shares	12 Months Ended
	Sep. 30, 2024 CAD ($) shares
Schedule of Common Shares [Abstract]
Common shares Beginning | shares	167,610
Common shares Beginning | $	$ 9,894,326
Common shares Ending | shares	30,203,676
Common shares Ending | $	$ 513,073,765
Issuance of common shares upon exercise of the call option | shares	66,550
Issuance of common shares upon exercise of the call option | $	$ 57,724
Class A, B, C, D-1 and D-2 preferred shares exchange for common shares | shares	239,766,119
Class A, B, C, D-1 and D-2 preferred shares exchange for common shares | $	$ 444,410,959
Common shares converted per business combination | shares	(240,000,279)
Common shares converted per business combination | $	$ (454,361,009)
Issuance of new common shares per business combination | shares	20,000,000
Issuance of new common shares per business combination | $	$ 454,361,009
Issuance to Prospector shareholders | shares	8,770,930
Issuance to Prospector shareholders | $	$ 55,257,187
Issuance of common shares | shares	1,432,746
Issuance of common shares | $	$ 3,453,569

Capital Stock (Details) - Sch_2

Capital Stock (Details) - Schedule of Issued Weighted Average Assumptions - Debt Securities [Member]	12 Months Ended
	Sep. 30, 2024 $ / shares
Capital Stock (Details) - Schedule of Issued Weighted Average Assumptions [Line Items]
Fair value of the underlying share (in Dollars per share)	$ 4.74
Exercise price (in Dollars per share)
Risk-free interest rate	3.23%
Expected volatility	60%
Expected life	7
Dividend yield	0%

Capital Stock (Details) - Sch_3

Capital Stock (Details) - Schedule of Shares Issued and Outstanding	Sep. 30, 2024 CAD ($) shares
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	37,234,741
Amount | $	$ 546,149,389
Common shares [Member]
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	30,203,676
Amount | $	$ 513,073,764
Class A Non-Voting Special Shares [Member]
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	2,031,250
Amount | $	$ 10,115,625
Class B Non-Voting Special Shares [Member]
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	999,963
Amount | $	$ 5,220,000
Class C Non-Voting Special Shares [Member]
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	999,963
Amount | $	$ 4,970,000
Class D Non-Voting Special Shares [Member]
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	999,963
Amount | $	$ 4,740,000
Class E Non-Voting Special Shares [Member]
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	999,963
Amount | $	$ 4,250,000
Class F Non-Voting Special Shares [Member]
Schedule of Shares Issued and Outstanding [Line Items]
Number of Shares | shares	999,963
Amount | $	$ 3,780,000

Stock-Based Compensation (Detai

Stock-Based Compensation (Details)		3 Months Ended	12 Months Ended
	May 01, 2023 USD ($)	Mar. 31, 2024 CAD ($)	Sep. 30, 2024 CAD ($) $ / shares shares
Stock-Based Compensation [Line Items]
Gain on modification of stock options			$ 5,985,250
Transaction fees payable	$ 700,000	$ (506,774)
Transaction fees payable shares (in Shares) | shares			198,684
Other components equity capital stock			$ 615,057
Other components equity contributed surplus			329,217
Option plan expenses			$ 1,723,475
Equity Incentive Plans [Member]
Stock-Based Compensation [Line Items]
Share option			5,000,000
M-Options [Member]
Stock-Based Compensation [Line Items]
Share option			12,577
Number of share (in Shares) | shares			1
Exercise price per share (in Dollars per share) | $ / shares			$ 0.01
The fair value of the option			$ 117,246
Redeemable stock option liability			6,102,496
Restricted Stock Units [Member]
Stock-Based Compensation [Line Items]
Option plan expenses			2,993,869
PSU [Member]
Stock-Based Compensation [Line Items]
Option plan expenses			1,290,763
Warrants plan [Member]
Stock-Based Compensation [Line Items]
Compensation expense			$ 2,011,408
Employee Stock Option Plan [Member] | M-Options [Member]
Stock-Based Compensation [Line Items]
Number of options granted (in Shares) | shares			67,125

Stock-Based Compensation (Det_2

Stock-Based Compensation (Details) - Schedule of Outstanding Options	12 Months Ended
	Sep. 30, 2024 $ / shares
Warrants [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of stock options beginning balance
Number of stock options ending balance	443,013
Granted, Number of stock options	449,013
Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of stock options beginning balance
Exercise price beginning balance (in Dollars per share)		[1]
Number of stock options ending balance	1,438,600
Exercise price ending balance (in Dollars per share)	$ 284	[1]
Granted, Number of stock options	1,438,600
Granted, Exercise price (in Dollars per share)	$ 284	[1]
[1] Weighted average exercise price

Stock-Based Compensation (Det_3

Stock-Based Compensation (Details) - Schedule of Movements in Outstanding RSUs and PSUs	12 Months Ended
	Sep. 30, 2024
RSUs [Member]
Schedule of Movements in Outstanding RSUs and PSUs [Line Items]
Number of units ,Beginning Balance
Number of units ,ending Balance	1,606,169
Granted	1,820,892
Forfeited	(147,598)
Exercised	(67,125)
PSUs [Member]
Schedule of Movements in Outstanding RSUs and PSUs [Line Items]
Number of units ,Beginning Balance
Number of units ,ending Balance	733,080
Granted	733,080

Stock-Based Compensation (Det_4

Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	$ 1,715,512	$ 2,436,974	$ 4,272,673
Stock options [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	1,723,475
Restricted share units (RSUs) [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	2,993,869
Performance share units (PSUs) [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	1,290,763
Warrants [member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	2,011,408
Gain on modification of stock options [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	(5,985,250)
ESOP, equity-settled [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses		2,474,955	3,223,540
Vayavision call option, equity-settled [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses		603,051	1,693,517
Reserve stock options movement [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	2,034,265	3,078,006	4,917,057
M-Options, cash settled [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses			(317,663)
Capitalized as development costs [Member]
Stock-Based Compensation (Details) - Schedule of Stock Based Compensation Expense [Line Items]
Total stock-based compensation expenses	$ (318,753)	$ (641,032)	$ (326,721)

Operating Expenses (Details) -

Operating Expenses (Details) - Schedule of Operating Expenses by Nature - Operating Expenses [Member] - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Operating Expenses by Nature [Line Items]
Employee benefit expenses	$ 16,222,815	$ 21,663,997	$ 30,088,677
Stock-based compensation	1,715,512	2,436,974	4,272,673
Research costs	2,201,697	3,313,386	1,985,042
Impairment loss related to intangible assets	69,315,247		38,207,503
Marketing expenses	684,547	917,970	917,223
Selling expenses	32,740	62,965	299,382
Depreciation of property and equipment	512,275	1,059,769	1,291,048
Product line management expenses	11,418	3,919	47,965
Recruitment fees	152,489	377,679	780,126
Professional fees	5,415,402	6,763,019	3,852,140
Other expenses	2,267,706	2,010,929	1,176,515
Subcontractor services	2,220,592	1,331,573	1,980,500
Travel expenses	494,763	754,869	470,494
Amortization of intangible assets	257,932	286,494	257,064
Insurance	1,453,193	373,251	373,311
Research and development tax credits	(176,856)	(225,609)	(70,191)
Depreciation expense on right of use assets	478,460	508,556	547,658
Business acquisition costs	2,407,977	3,506,630
Listing expense	59,139,572
Total, operating expenses	$ 164,807,481	$ 45,146,371	$ 86,477,130

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of Net Loss Attributable to Equity Holders of the Parent - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Net Loss Attributable to Equity Holders of the Parent [Abstract]
Loss from continuing operations attributable to equity holders of the parent	$ (167,016,426)	$ (40,409,465)	$ (71,320,063)
Gain (Loss) from discontinuing operations attributable to equity holders of the parent	1,123,039	(7,582,632)	2,001,215
Loss attributable to equity holders of the parent	$ (165,893,387)	$ (47,992,097)	$ (69,318,848)
Weighted average number of common shares basic and diluted	22,774,782	167,610	134,913
Weighted average number of common shares diluted	22,774,782	167,610	134,913
Basic loss from continuing operations, per common share	$ (7.33)	$ (241.09)	$ (528.64)
Diluted loss from continuing operations, per common share	(7.33)	(241.09)	(528.64)
Basic loss from discontinuing operations, per common share	0.05	(45.24)	14.83
Diluted loss from discontinuing operations, per common share	0.05	(45.24)	14.83
Basic loss per common share	(7.28)	(286.33)	(513.8)
Diluted loss per common share	$ (7.28)	$ (286.33)	$ (513.8)

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of Dilution from Outstanding Stock Options - shares	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Outstanding employee stock option [Member]
Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	1,438,000	441,662	1,710,022
Convertible preferred stock [Member]
Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	7,031,065	6,581,392	5,976,388
Warrants [Member]
Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	13,890	13,890	13,890
Put and call options recognized as other component of equity [Member]
Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares		94,931	94,931
Conversion options [Member]
Schedule of Dilution from Outstanding Stock Options [Line Items]
Antidilutive shares	4,400,106	2,200,053

Additional Information Includ_3

Additional Information Included in the Consolidated Statement of Cash Flows (Details) - Schedule of Changes in Non-Cash Working Capital Items - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Changes in Non-Cash Working Capital Items [Abstract]
Trade receivable and other receivables	$ 2,200,073	$ 96,806	$ (2,219,607)
Government assistance and R&D tax credits receivable	(283,771)	(205,042)	553,097
Inventories	(298,722)	(609,663)	(541,093)
Prepaid expenses	(219,276)	(273,497)	95,795
Prepaid financing fees	(55,014)
Accounts payable and accrued liabilities	(11,454,393)	2,534,308	1,720,000
Provisions	(878,144)	878,144
Net change in non-cash working capital items	$ (10,989,247)	$ 2,421,056	$ (391,808)

Government Grants (Details)

Government Grants (Details) - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Government Grants [Abstract]
Property and equipment
Intangible assets	$ 13,713	$ 524,694

Government Grants (Details) - S

Government Grants (Details) - Schedule of Government Grants - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Grant recognized in statement of loss [Member]
Schedule of Government Grants [Line Items]
Other grants	$ 90,065	$ 377,080	$ 351,713
Total grants	90,065	377,080	435,448
R&D tax credit		225,609	70,191
Total grants and R&D tax credits	90,065	602,689	505,639
Canada Emergency Wage Subsidy			83,735
Grant recorded against carrying amount of intangible assets (Note 12) [Member]
Schedule of Government Grants [Line Items]
Other grants	13,713	268,460	917,104
Total grants	13,713	268,460	950,788
R&D tax credit	346,580	256,234	776,050
Total grants and R&D tax credits	360,293	524,694	1,726,838
Canada Emergency Wage Subsidy			33,684
Total grant [Member]
Schedule of Government Grants [Line Items]
Other grants	103,778	645,540	1,268,817
Total grants	103,778	645,540	1,386,236
R&D tax credit	346,580	481,843	846,241
Total grants and R&D tax credits	$ 450,358	$ 13	2,232,477
Canada Emergency Wage Subsidy			$ 117,419

Finance Costs, Net (Details)

Finance Costs, Net (Details)			1 Months Ended	12 Months Ended
	Jul. 06, 2022 USD ($) shares	Oct. 01, 2021 USD ($)	Nov. 01, 2021 USD ($)	Sep. 30, 2024 CAD ($) shares	Sep. 30, 2023 CAD ($) shares	Sep. 30, 2022 CAD ($)	Sep. 30, 2022 USD ($)	Dec. 21, 2023 shares
Finance Costs, Net (Details) [Line Items]
Convertible loans discount			28%
Change in fair value			$ 6,089,300
Interest costs incurred			$ 124,717
Net loss on debt extinguishment							$ 454,092
Derecognized and a loss on extinguishment		$ 30,000,000
Loan recognized at fair value		30,000,000
Transaction costs		$ 454,092		$ (2,407,977)	$ (3,506,630)
Shares issued (in Shares) | shares				30,203,676	167,610			999,963
Fair value	$ 2,215,739
Finance costs	$ 1,265,043
Capitalisation rate, measurement input [member]
Finance Costs, Net (Details) [Line Items]
Capitalization rate				22.8	17	16	16
Contingently issuable shares [member]
Finance Costs, Net (Details) [Line Items]
Shares issued (in Shares) | shares	42,594

Finance Costs, Net (Details) -

Finance Costs, Net (Details) - Schedule of Finance Costs, Net - CAD ($)		12 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Interest expenses (income)
Interest income		$ (334,751)	$ (223,594)	$ (40,251)
Gain on government grant liability modification		(252,874)	(4,332,173)
Gain on other loan settlement			(1,605,561)
Interest expense on term loan (Note 15)		3,048,079	2,016,587	1,830,360
Interest expense on lease liabilities		300,424	369,872	518,175
Interest expense on credit facility (Note 15)		4,827,753	4,843,390	3,630,814
Interest expense on convertible notes (Note 15)		7,814,330	1,067,932
Interest expense on bridge loans		477,776	138,347
Interest expense on short term liability		95,381
Interest expense on other loan (Note 15)			160,413	274,263
Accretion and remeasurement of government grant liability (Note 17)		271,088	74,335	(78,567)
Bridge loans issuance cost			350,000
SEPA commitment fee (Note 18)		512,775
Capitalized borrowing costs (Note 12)	[1]	(8,243,627)	(3,898,829)	(6,994,197)
Total		8,516,354	(1,039,281)	(859,403)
Loss (gain) on revaluation of instruments carried at fair value
Warrant liability (Note 16)		(1,117,069)
Bridge loan		1,201,379
Convertible loans	[2]			(6,089,300)
Contingent consideration payable	[3]			(1,265,043)
Credit facility				225,105
Conversion option (Note 15)		(5,637,321)	21,100
Total		(5,553,011)	21,100	(7,129,238)
Other
Loss (gain) on lease modification (Note 11)		(204,146)
Non-capitalizable financing costs		255,281
Modification of convertible loans (Note 15)	[2]	9,645		124,717
Net loss on debt extinguishments	[4]			454,092
Loss on exercise of conversion option		366,957
Bank charges		71,999	64,166	91,840
Foreign exchange loss (gain)		(399,827)	224,057	(2,749,505)
Total		99,909	288,223	(2,078,856)
Finance costs, net		$ 3,063,252	$ (729,958)	$ (10,067,497)
[1] The capitalization rate used to determine the amount of general borrowing costs eligible for capitalization during the years ended September 30, 2024, 2023 and 2022 was 22.8%, 17% and 16%, respectively. On November 1, 2021, the Company amended the convertible loans to increase the discount of the conversion feature to 28% of the Class D-1 preferred shares to be issued. The change in fair value between September 30, 2021, and November 1, 2021, of $6,089,300 was recognized as a gain on revaluation in the consolidated statements of loss. The Company incurred costs for this modification of $124,717. On July 6, 2022, all remaining contingent shares were issued (42,594 common shares) to the selling shareholders, for a fair value of $2,215,739, resulting in a gain on revaluation of $1,265,043 recorded in Finance Costs, net in the consolidated statements of loss and comprehensive loss. During the year ended September 30, 2022, the Company recorded a net loss on debt extinguishment of $454,092. The terms of the term loan were modified to remove the substantive equity conversion feature. The change was considered a fundamental change to the terms of the credit facility and was accounted for as an extinguishment of the existing term loan and recognition of a new loan. The carrying value of the term loan on November 1, 2021, amounting to $30,000,000 was derecognized and a loss on extinguishment, calculated as the difference between the amount derecognized and the initial measurement of the modified loan recognized at fair value amounting to $30,000,000, including transaction costs of $454,092. The new term loan is designated at amortized cost (Note 15).

Income Taxes (Details)

Income Taxes (Details) - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Income Tax [Line Items]
Deferred income tax assets		$ 4,644,561
Research and development costs	7,448,080	11,253,670	$ 21,191,064
Deferred income tax liability		$ 2,334,066
Federal Level [Member]
Income Tax [Line Items]
Research and development costs	26,265,977
Provincial Level [Member]
Income Tax [Line Items]
Research and development costs	$ 28,112,808

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Reconciliation of the Income Tax Provision - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Reconciliation of the Income Tax Provision [Abstract]
Loss before income taxes	$ (166,179,817)	$ (51,424,409)	$ (73,418,745)
Income taxes	(44,037,651)	(13,760,987)	(19,455,967)
Tax effect from:
Effect of differences in tax rates in other jurisdictions	4,823,250	903,064	659,121
Non-deductible items	621,053	574,922	8,131,886
Listing expense	15,671,987
Foreign exchange effect of translation of foreign subsidiaries in the functional currency	143,568
Items recorded in shareholders' equity	(597,512)
Tax losses and deductible temporary differences for which no deferred income tax assets is recognized	19,505,818	11,436,187	10,696,915
Utilization of previously unrecognized deferred income tax assets	(14,490)
Adjustment in respect of prior years	3,910,028	846,814	(31,955)
Other	(26,051)
Income tax expense (recovery)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Reconciliation of the Income Tax Provision (Parentheticals)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Reconciliation of the Income Tax Provision [Abstract]
Income Taxes at the Statutory Tax Rate	26.50%	26.50%	26.50%

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Deferred Income Tax Assets - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Balance as at October 1, 2021 [Member]
Schedule of Deferred Tax Assets [Line Items]
Financing fees	$ 2,124,929	$ 1,970,593	$ 358,581
Provision and accruals	519,097	519,550	381,341
Research and development cost	5,361,039	4,700,695	5,361,422
Losses carried forward	55,679,194	43,648,546	31,951,781
Convertible loan	12,175		7,152,109
Property and equipment
Lease liabilities	924,944	1,520,988	1,128,610
Government grant liability	152,074	140,547	96,044
Deferred income grants	120,573	120,573	120,573
Other debt discount		420,004	514,938
Total deferred tax assets	64,894,025	53,041,496	47,065,399
Property and equipment	(52,996)	(326,154)	(251,862)
Intangible assets	(4,207,715)	(5,036,692)	(11,535,305)
Right-of-use assets	(745,340)	(1,347,385)	(1,041,824)
Convertible loan
Debt discount-Grant/warrants	(2,995,821)	(2,309,719)	(2,716,353)
Grant receivable	(23,189)	(38,156)
Conversion option liability	5,592
Total deferred tax liabilities	(8,019,469)	(9,058,106)	(15,545,344)
Net deferred tax assets (liabilities)	56,874,556	43,983,390	31,520,055
Unrecognized net deferred tax assets	(56,874,556)	(43,983,390)	(31,520,055)
Recognized net deferred tax (liabilities)
Credited (charged) to the statement of loss [Member]
Schedule of Deferred Tax Assets [Line Items]
Financing fees	(44,734)	154,336	(154,408)
Provision and accruals	202,227	(453)	138,209
Research and development cost	2,319,700	660,343	(660,727)
Losses carried forward	9,974,804	12,030,648	11,696,765
Convertible loan	3,117	12,175	(7,152,109)
Property and equipment	1,138,543
Lease liabilities	(384,600)	(596,044)	392,378
Government grant liability	(117,287)	11,527	44,503
Deferred income grants	1
Other debt discount		(420,004)	(94,934)
Total deferred tax assets	13,091,773	11,852,528	4,209,677
Property and equipment	52,996	273,159	(74,292)
Intangible assets	4,054,968	828,977	6,498,613
Right-of-use assets	298,368	602,045	(305,561)
Convertible loan
Debt discount-Grant/warrants	2,176,742	(686,102)	406,634
Grant receivable	(837)	14,967	(38,156)
Conversion option liability	(182,682)	5,592
Total deferred tax liabilities	6,399,555	1,038,637	6,487,238
Net deferred tax assets (liabilities)	19,491,328	12,891,166	10,696,915
Unrecognized net deferred tax assets	(19,491,328)	(12,891,166)	(10,696,915)
Recognized net deferred tax (liabilities)
Credited (charged) to the shareholders’ equity [Member]
Schedule of Deferred Tax Assets [Line Items]
Financing fees			1,766,420
Provision and accruals
Research and development cost
Losses carried forward
Convertible loan
Property and equipment
Lease liabilities
Government grant liability
Deferred income grants
Other debt discount
Total deferred tax assets			1,766,420
Property and equipment
Intangible assets
Right-of-use assets
Convertible loan
Debt discount-Grant/warrants	435,585
Grant receivable
Conversion option liability	(1,311,209)
Total deferred tax liabilities	(875,624)
Net deferred tax assets (liabilities)	(597,512)		1,766,420
Unrecognized net deferred tax assets	597,512		(1,766,420)
Recognized net deferred tax (liabilities)
Balance as at September 30, 2022 [Member]
Schedule of Deferred Tax Assets [Line Items]
Financing fees	2,080,195	2,124,929	1,970,593
Provision and accruals	721,324	519,097	519,550
Research and development cost	7,680,739	5,361,039	4,700,695
Losses carried forward	65,653,998	55,679,194	43,648,546
Convertible loan		12,175
Property and equipment	1,138,543
Lease liabilities	540,344	924,944	1,520,988
Government grant liability	34,787	152,074	140,547
Deferred income grants	120,574	120,573	120,573
Other debt discount			420,004
Total deferred tax assets	77,970,506	64,894,025	53,041,496
Property and equipment		(52,996)	(326,154)
Intangible assets	(152,747)	(4,207,715)	(5,036,692)
Right-of-use assets	(446,972)	(745,340)	(1,347,385)
Convertible loan
Debt discount-Grant/warrants	(383,494)	(2,995,821)	(2,309,719)
Grant receivable	(24,026)	(23,189)	(38,156)
Conversion option liability	(1,488,299)	5,592
Total deferred tax liabilities	(2,495,538)	(8,019,469)	(9,058,106)
Net deferred tax assets (liabilities)	75,768,373	56,874,556	43,983,390
Unrecognized net deferred tax assets	(75,768,373)	(56,874,556)	(43,983,390)
Recognized net deferred tax (liabilities)

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Expiry of Operating Losses	Sep. 30, 2024 CAD ($)
Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	$ 227,831,171
Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	227,458,086
USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	588,790
Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	43,999,987
2027 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,586,446
2027 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,504,740
2027 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2027 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2028 Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,365,399
2028 Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,311,824
2028 Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2028 Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2029 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	2,303,130
2029 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	2,280,459
2029 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2029 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2030 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,375,780
2030 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	1,306,718
2030 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2030 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2031 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,482,936
2031 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,482,936
2031 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2031 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2032 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,266,503
2032 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,275,941
2032 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2032 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2033 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,408,474
2033 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	3,444,648
2033 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2033 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2034 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	885,475
2034 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	885,963
2034 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2034 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2035 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2035 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2035 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2035 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2036 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	15,542,450
2036 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	15,638,499
2036 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2036 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2037 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	22,974,686
2037 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	22,727,051
2037 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2037 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2038 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	28,727,803
2038 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	28,444,120
2038 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2038 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2039 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	33,860,655
2039 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	33,548,568
2039 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2039 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2040 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	29,975,342
2040 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	29,600,226
2040 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2040 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2041 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	37,595,360
2041 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	38,085,889
2041 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2041 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2042 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	8,365,418
2042 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	8,454,445
2042 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2042 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2043 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	14,845
2043 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	15,617
2043 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2043 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2044 [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	26,579,369
2044 [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	26,968,102
2044 [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
2044 [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
Indefinite [Member] | Federal [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
Indefinite [Member] | Quebec [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses
Indefinite [Member] | USA [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	588,790
Indefinite [Member] | Israel [Member]
Schedule of Expiry of Operating Losses [Line Items]
Expiry of operating losses	$ 43,999,987

Income Taxes (Details) - Sche_5

Income Taxes (Details) - Schedule of R&D Tax Credits Accumulated	Sep. 30, 2024 CAD ($)
Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 7,594,427
2009 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,562
2009 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2025 years
2009 One [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,257
2009 One [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2026 years
2010 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 18,655
2010 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2027 years
2011 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 9,843
2011 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2028 years
2012 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 7,069
2012 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2029 years
2016 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 9,718
2016 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2033 years
2017 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 51,182
2017 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2035 years
2017 One [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 25,029
2017 One [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2036 years
2018 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 480,243
2018 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2037 years
2019 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,134,507
2019 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2038 years
2020 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,389,834
2020 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2039 years
2021 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,243,043
2021 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2040 years
2022 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 1,359,218
2022 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2041 years
2023 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 932,549
2023 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2042 years
2023 One [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 183,559
2023 One [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2043 years
2024 [Member] | Federal [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Federal	$ 747,159
2024 [Member] | Year of expiry [Member]
Schedule of R&D Tax Credits Accumulated [Line Items]
Year of expiry	2044 years

Related Party Transactions (Det

Related Party Transactions (Details) - Schedule of Compensation Awarded to Key Management - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Compensation Awarded to Key Management [Abstract]
Salaries and short-term employee benefits	$ 2,305,749	$ 1,883,078	$ 2,050,590
Stock-based compensation	5,939,192	850,271	1,134,006
Total	$ 8,244,941	$ 2,733,349	$ 3,184,596

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Transactions with Related Parties - CAD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2022
Schedule of Transactions with Related Parties [Abstract]
Interest on convertible loans	$ 3,023,652
Loss on exercise of conversion option	366,957
Gain on revaluation of convertible loans			$ (704,912)

Capital Management (Details) -

Capital Management (Details) - Schedule of Policies and Processes for Managing Capital - Capital [Member] - CAD ($)	Sep. 30, 2024	Sep. 30, 2023
Capital Management (Details) - Schedule of Policies and Processes for Managing Capital [Line Items]
Credit facility	$ (28,229,902)	$ (28,747,705)
Term loan	(10,767,007)	(7,718,928)
Bridge loan	(9,913,619)
Convertible notes	(40,309,902)	(11,258,950)
Redeemable stock options		(6,102,496)
Derivative warrant liability	(629,506)
Government grant liabilities	(1,618,343)	(1,468,296)
Less: cash	5,269,084	5,056,040
Net debt	(86,199,195)	(50,240,335)
Equity (deficiency) attributable to owners of the capital stock of the parent	(88,634,694)	7,111,792
Total shareholders’ deficiency	$ (174,833,889)	$ (43,128,543)

Financial Instruments (Details)

Financial Instruments (Details)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Financial Instruments [Line Items]
Credit risk	0%	39%
Appreciation of currencies percentage	5%
Exchange rate percentage	5%
Trade Accounts Receivable [Member]
Financial Instruments [Line Items]
Trade accounts receivable	63%	69%

Financial Instruments (Detail_2

Financial Instruments (Details) - Schedule of Financial Instruments Carrying Amount - CAD ($)		Sep. 30, 2024	Sep. 29, 2024	Dec. 20, 2023	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2021
Financial assets
Cash		$ 5,269,084			$ 5,056,040	$ 32,025,899	$ 6,200,316
Accounts receivable	[1]	1,150,946			2,281,915
Current financial assets		6,420,030			7,337,955
Financial liabilities
Accounts payable and accrued liabilities	[2]	13,412,889			12,466,676
Credit facility		28,229,902			28,747,705
Convertible bridge loan		6,853,623
Non-convertible bridge loan		3,059,996
Warrant liability		629,506	$ 629,506	$ 1,746,575
Term loan		10,767,007			7,718,928
Convertible notes		40,309,902			11,258,950
Conversion option		6,008			737,974
Government grant liabilities		1,618,343			1,468,296
Total		104,887,176			62,398,529
Current		24,791,238			13,773,457
Non-current		80,095,938			48,625,072
Amortized Cost [Member]
Financial assets
Cash		5,269,084			5,056,040
Accounts receivable	[1]	1,150,946			2,281,915
Current financial assets		6,420,030			7,337,955
Financial liabilities
Accounts payable and accrued liabilities	[2]	13,412,889			12,466,676
Credit facility		28,229,902			28,747,705
Convertible bridge loan
Non-convertible bridge loan		3,059,996
Warrant liability
Term loan		10,767,007			7,718,928
Convertible notes		40,309,902			11,258,950
Conversion option
Government grant liabilities		1,618,343			1,468,296
Total		97,398,039			61,660,555
Current		17,302,101			13,035,483
Non-current		80,095,938			48,625,072
FVTPL [Member]
Financial assets
Cash
Accounts receivable	[1]
Current financial assets
Financial liabilities
Accounts payable and accrued liabilities	[2]
Credit facility
Convertible bridge loan		6,853,623
Non-convertible bridge loan
Warrant liability		629,506
Term loan
Convertible notes
Conversion option		6,008			737,974
Government grant liabilities
Total		7,489,137			737,974
Current		7,489,137			737,974
Non-current
[1] Excluding commodity taxes receivable, as these amounts do not represent a contractual right to receive cash or another financial asset. Excluding deferred revenue, as these amounts do not represent a contractual obligation to deliver cash or another financial asset.

Financial Instruments (Detail_3

Financial Instruments (Details) - Schedule of Financial Liabilities - CAD ($)		Sep. 30, 2024	Sep. 30, 2023
Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities	[1]	$ 13,412,889	$ 12,466,676
Redeemable stock options			6,102,496
Credit facility		30,000,000	43,334,806
Convertible loan		64,018,174	39,610,854
Term loan		22,508,417	34,730,084
Bridge loan		8,443,834
Government grant liabilities		2,192,483	1,778,664
Total		140,575,797	138,023,580
Less than 1 year [Member]
Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities		13,412,889	12,466,676
Redeemable stock options
Credit facility			4,766,345
Convertible loan
Term loan
Bridge loan		8,443,834
Government grant liabilities		896,491	568,807
Total		22,753,214	17,801,828
1 to 5 years [Member]
Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities
Redeemable stock options			6,102,496
Credit facility		30,000,000	38,568,461
Convertible loan		64,018,174	39,610,854
Term loan		19,756,619	21,317,876
Bridge loan
Government grant liabilities		1,295,992	1,209,857
Total		115,070,785	106,809,544
More than 5 years [Member]
Schedule of Financial Liabilities [Line Items]
Accounts payable and accrued liabilities
Redeemable stock options
Credit facility
Convertible loan
Term loan		2,751,798	13,412,208
Bridge loan
Government grant liabilities
Total		$ 2,751,798	$ 13,412,208
[1] Excluding deferred revenue, as these amounts do not represent a contractual obligation to deliver cash or another financial asset.

Financial Instruments (Detail_4

Financial Instruments (Details) - Schedule of Floating Rate Borrowings	Dec. 31, 2008 CAD ($)
Increase +200 in Basis Points [Member]
Schedule of Floating Rate Borrowings [Line Items]
Credit facility, convertible notes, term loan and bridge loan	$ 2,398,194
Government grant liability	29,160
Decrease -200 in Basis Points [Member]
Schedule of Floating Rate Borrowings [Line Items]
Credit facility, convertible notes, term loan and bridge loan	(2,398,194)
Government grant liability	$ (29,160)

Financial Instruments (Detail_5

Financial Instruments (Details) - Schedule of Financial Instrument Increase (Decrease) of Net Loss - USD ($)	12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
USD [Member]
Schedule of Financial Instrument Increase (Decrease) of Net Loss [Line Items]
Change in foreign exchange rate	5%
Increase (decrease) of net loss and deficit	$ (2,519,428)	$ 592,954
EUR [Member]
Schedule of Financial Instrument Increase (Decrease) of Net Loss [Line Items]
Increase (decrease) of net loss and deficit	7,591	(10,296)
NIS [Member]
Schedule of Financial Instrument Increase (Decrease) of Net Loss [Line Items]
Increase (decrease) of net loss and deficit	$ (130,945)	$ 171,980

Commitments (Details) - Schedul

Commitments (Details) - Schedule of Minimum Commitments Remaining under these Agreements - CAD ($)	Sep. 30, 2027	Sep. 30, 2026	Sep. 30, 2025	Sep. 30, 2024
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total				$ 2,120,256
2025 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total			$ 1,743,954
2026 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total		$ 310,381
2027 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	$ 65,920
Cloud services [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total				946,558
Cloud services [Member] | 2025 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total			723,571
Cloud services [Member] | 2026 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total		212,087
Cloud services [Member] | 2027 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	10,900
Subcontracting services [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total				698,470
Subcontracting services [Member] | 2025 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total			698,470
Subcontracting services [Member] | 2026 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total
Subcontracting services [Member] | 2027 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total
License [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total				176,977
License [Member] | 2025 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total			166,313
License [Member] | 2026 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total		10,664
License [Member] | 2027 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total
Telecommunications [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total				$ 298,251
Telecommunications [Member] | 2025 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total			$ 155,600
Telecommunications [Member] | 2026 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total		$ 87,630
Telecommunications [Member] | 2027 [Member]
Schedule of Minimum Commitments Remaining under these Agreements [Line Items]
Total	$ 55,020

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions				12 Months Ended
	Dec. 31, 2024	Dec. 12, 2024	Oct. 15, 2024	Sep. 30, 2024
Subsequent Events [Line Items]
Amount of total payments of advance royalties				$ 10
Amount of subsequent payment yet to receive next month				3
Aggregate amount			$ 2.8
Net proceeds	$ 9
Original Equipment Manufacturer (OEM) [Member]
Subsequent Events [Line Items]
Contingent upon the execution of a client contract				$ 1.9
Subsequent Events [Member]
Subsequent Events [Line Items]
Amount of initial payments was received		$ 5
Non-convertible bridge loans			0.9
Convertible bridge loan			$ 1.9
Subsequent Events [Member] | SEPA Agreement [Member]
Subsequent Events [Line Items]
Commom stpck issued (in Shares)	5,490,000